Comprehensive Guide to GSTR-4 Filing on the GST Portal

GSTR-4 is a simplified annual return designed for small businesses registered under the Goods and Services Tax (GST) composition scheme. Starting from Financial Year 2019-20, this return is filed annually. Previously, it was a quarterly return due by the 18th of the month following each quarter.

Recent Updates Regarding GSTR-4

As of March 31, 2023, the Central Board of Indirect Taxes and Customs (CBIC) has offered a late fee waiver for composition taxpayers who failed to file their GSTR-4 returns for the periods from July 2017 to March 2019, or for financial years 2017-18 to 2021-22. To benefit from this relief, returns must be filed between April 1, 2023, and June 30, 2023. The late fee is capped at Rs. 500 per return (Rs. 250 each under CGST and SGST), and no late fees apply for Nil returns. For more details on this scheme, refer to the GST Amnesty Scheme.

Filing GSTR-4 Annual Return

The functionality for filing the annual GSTR-4 return became available on the GST portal starting July 21, 2020, for Financial Year 2019-20 onwards. A detailed guide on the procedure for filing the GSTR-4 Annual Return on the GST portal is available in the article: How to file GSTR-4 (Annual Return) on GST Portal?.

GSTR-4 Quarterly Return Offline Filing Process

The GST portal facilitates the offline filing of the GSTR-4 Quarterly Return, with an online facility also available. The GSTR-4 Offline Filing tool can be downloaded directly from the GST Portal without requiring a login. The filing process involves seven key steps:

1. Download and install the GSTR-4 Offline Tool.
2. Input required details into the GSTR-4 Offline Tool.
3. Validate the entered information.
4. Generate the JSON file.
5. Upload the JSON file to the GST Portal.
6. Access the downloaded return file for GSTR-4.
7. Complete the submission and filing of GSTR-4.

For a comprehensive, step-by-step guide provided by the government on filing GSTR-4 via the GST Portal, download the GSTR-4 (Quarterly Return) Offline Tool & Guide.

Understanding the GSTR-4 Offline Utility

The GSTR-4 Offline Utility is an Excel-based tool featuring macros. Users enter their data into this utility, and after validation, the Excel sheet automatically creates a JSON file ready for upload to the GST portal.

Detailed Step-by-Step PDF Guide

A government-issued PDF provides a comprehensive, step-by-step guide for filing the GSTR-4 (Quarterly Return) using the Offline Tool. This guide can be downloaded here: Download GSTR-4 Offline Tool & Guide.

Components of the GSTR-4 Offline Utility

The Excel utility is structured into 10 distinct tabs:

1. Read Me

This tab offers a brief introduction to the GSTR-4 Offline Excel Tool. It also contains instructions and explanations for each item found in the subsequent worksheets.

2. Home Tab

This is the primary page where the JSON file is generated once all necessary details have been entered. Users must provide their GSTIN, select the Financial Year, and choose the Tax Period from dropdown lists. All other information will automatically populate from other tabs within the utility.

3. 4B (B2B) - Inward Supplies from Registered Suppliers (under Reverse Charge)

This section is for documenting all purchases from registered dealers where GST is applicable under the reverse charge mechanism. Users need to enter specifics such as invoice number, date, and taxable value. Details like the place of supply and tax rate can be selected from dropdown menus, with taxes calculated automatically by the Excel formulas. Explanations for each column are available in the 'Read Me' tab.

4. 4C (B2BUR) - Inward Supplies from Unregistered Suppliers

This tab records all purchases made from unregistered dealers. Similar to the previous section, users must input details like invoice number, date, and taxable value. Place of supply and rate can be chosen from dropdown lists. A GSTIN for the supplier is not required here. Users must specify whether the purchase is inter-state or intra-state, and taxes will be automatically computed based on this selection. Column explanations are provided in the 'Read Me' tab.

5. 4D (IMPS) - Import of Services

This section is dedicated to recording the import of services. Like the preceding tabs, users input invoice details, date, and taxable value. Place of supply and rate are selected via dropdowns. Since these are imported services, a supplier's GSTIN is not applicable. The Excel utility automatically calculates taxes, with only IGST being relevant for service imports, thus having a single tax column. Further column explanations are in the 'Read Me' tab.

6. 5B (CDNR) - Debit Notes/Credit Notes (for Registered Taxpayers)

This tab is for detailing Debit Notes and Credit Notes issued to registered taxpayers. Both the credit/debit note specifics and the original invoice information must be provided. Taxes are calculated automatically. Explanations for the various columns are detailed in the 'Read Me' tab.

7. 5B (CDNUR) - Debit Notes/Credit Notes (for Unregistered Taxpayers)

This section captures Debit Notes and Credit Notes issued to unregistered taxpayers. It requires details for both the credit/debit note and the original invoice, with taxes calculated automatically. This tab covers debit notes/credit notes issued to unregistered suppliers and those related to imported services. Column explanations are available in the 'Read Me' tab.

8. 6 (TXOS) - Tax on Outward Supplies Made

This tab handles sales data, requiring consolidated information rather than detailed invoice-by-invoice entries. Composition dealers must report their net turnover corresponding to their applicable tax rate. Net turnover is derived from total turnover after accounting for advances and goods returns. For instance, a manufacturer would enter sales against the 2% rate. Taxes are calculated automatically. Refer to the 'Read Me' tab for column explanations.

9. 8A (AT) - Advance Amount Paid for Reverse Charge Supplies

This section records advance payments made for supplies subject to reverse charge within the current tax period. Users must select the place of supply, rate, and type of supply (inter-state or intra-state) from dropdown lists, along with the gross advance value. Taxes are calculated automatically. Further explanations are found in the 'Read Me' tab.

10. 8B (ATADJ) - Advance Amount Taxed Previously, Invoice Received Now

This tab pertains to advances on which tax was previously paid but the corresponding invoice has been received in the current period. This applies to normal advances paid on purchases not subject to reverse charge. Similar to the previous tab, users select the place of supply, rate, and supply type (inter-state or intra-state) from dropdowns, alongside the gross advance value. Taxes are calculated automatically. For more information, consult our guide on GSTR-4.