Detailed Guide to Offline GSTR-4 Annual Return Filing
This article outlines the complete process for composition scheme taxpayers to file their annual GSTR-4 return using the offline utility. It covers the prerequisites, step-by-step instructions for downloading and utilizing the Excel-based tool, populating various tables for inward supplies and outward supplies, generating the JSON file, and uploading it to the GST portal. The guide also explains how to handle and correct errors encountered during the filing process.
Detailed Guide to Offline GSTR-4 Annual Return Filing
All taxpayers operating under the composition scheme are mandated to file their annual GSTR-4 return. This can be accomplished either through the online portal or by utilizing the offline tool.
Latest Updates
March 31st, 2023
The Central Board of Indirect Taxes and Customs (CBIC) has provided relief to composition taxpayers who missed filing their GSTR-4 returns for the periods from July 2017 to March 2019, or for the financial years 2017-18 through 2021-22. This relief is contingent upon them filing these returns between April 1st, 2023, and June 30th, 2023. Under this scheme, late fees exceeding Rs. 500 per return (comprising Rs. 250 each under CGST and SGST) are waived. Furthermore, no late fees apply if the filed return is a Nil return. For comprehensive details on the GST Amnesty Scheme, refer here.
Eligibility for the GSTR-4 Offline Tool
The GSTR-4 offline utility is an Excel-based tool designed to facilitate return preparation in an offline mode, applicable from FY 2019-20 onwards. This utility is available to taxpayers who were registered under the composition scheme at any point during the relevant financial year, allowing them to record details of inward supplies received throughout the year.
Prerequisites for Using the GSTR-4 Offline Tool
To use the offline tool, taxpayers need to meet the following system requirements:
- Operating System: Windows 7 or newer
- Software: MS Excel 2007 or newer
Steps to Download the GSTR-4 Offline Tool
Follow these steps to download the offline utility:
- Access the GST Portal: Navigate to the official GST portal.
- Locate Offline Tools: Go to the 'Downloads' section, then select 'Offline Tools', and finally 'GSTR-4 (annual) offline tool'.
- Initiate Download: Click the download link provided on the GSTR-4 offline tool page.
- Confirm Download: A confirmation message will appear; click 'Proceed' to download the zipped folder containing the GSTR-4 offline utility.
- Extract and Open: Extract the
GSTR_4_Annual_Offline_UtilityExcel file from the downloaded zipped folder, then right-click and open it. - Enable Editing: Click the 'Enable Editing' button that appears, and then confirm by selecting the 'Enable Content' option. Refer to the 'Read Me' tab for instructions on filling out the various worksheets.
- Download GSTR-4 JSON (Optional): You can download a pre-filled GSTR-4 JSON file from the GST portal by going to 'Services' > 'Returns' > 'Annual Return'.
- Select Financial Year: Choose the appropriate financial year, then click the 'Upload/download JSON' button on the GSTR-4 tile. This will open the upload/download section.
- Generate JSON for Download: Under the 'Downloads' section, click 'Generate JSON File to Download'. After it downloads and is saved to your preferred location (note: this might take up to 20 minutes), return to the offline utility's home tab.
- Import Downloaded JSON: On the home tab, click 'Open Downloaded GSTR-4 JSON File' and select the downloaded JSON to import its details.
How to Populate GSTR-4 Tables Using the Offline Utility
This section details how to fill in the various tables within the GSTR-4 offline utility.
(1) 4A. B2B Inward Supplies
In this tab, input details for all inward supplies received from registered suppliers, excluding those subject to reverse charge. The table below outlines the specific data to be entered in this worksheet:
| Field Name | Description |
|---|---|
| GSTIN of Supplier | Goods and Services Tax Identification Number of the supplier. |
| Invoice No. | Invoice number of the supply. |
| Invoice Date | Date of the invoice. |
| Value | Taxable value of the supply. |
| Rate | Applicable GST rate. |
| Tax | Amount of tax (CGST, SGST/UTGST, IGST). |
After entering all information, click 'Validate Sheet'. If validation fails, an error message will display, and problematic cells will be highlighted in red. Correct these errors as indicated in the yellow description box, then click 'Validate Sheet' again. A 'No Errors' message will confirm successful validation.
(2) 4B. B2BRC Inward Supplies (Reverse Charge)
Utilize this tab to enter details of all inward supplies received from registered suppliers that are subject to reverse charge. The table below describes the data entry fields for this worksheet:
| Field Name | Description |
|---|---|
| GSTIN of Supplier | Goods and Services Tax Identification Number of the supplier. |
| Invoice No. | Invoice number of the supply. |
| Invoice Date | Date of the invoice. |
| Value | Taxable value of the supply. |
| Rate | Applicable GST rate. |
| Tax | Amount of tax (CGST, SGST/UTGST, IGST). |
After completing data entry, click 'Validate Sheet'. A 'Sheet Successfully Validated' message will confirm success. If validation fails, follow the same error correction procedure as described for 4A. B2B.
(3) 4C. URP Inward Supplies (Unregistered Person)
This tab is for entering details of all inward supplies received from unregistered suppliers. The data entry fields for this worksheet are as follows:
| Field Name | Description |
|---|---|
| Supply Type | Type of supply (e.g., Goods, Services). |
| Value | Taxable value of the supply. |
| Rate | Applicable GST rate. |
| Tax | Amount of tax (CGST, SGST/UTGST, IGST). |
After entering all details, click 'Validate Sheet'. A 'Sheet Successfully Validated' message will confirm success. In case of validation errors, follow the correction steps outlined previously.
(4) 4D. IMPS Imported Services
On this tab, input details of all services imported during the relevant financial year. The data entry fields are described below:
| Field Name | Description |
|---|---|
| Supply Type | Type of imported service. |
| Value | Taxable value of the imported service. |
| Rate | Applicable GST rate. |
| Tax | Amount of tax (IGST). |
Once all information is entered, click 'Validate Sheet'. A 'Sheet Successfully Validated' message will confirm success. Should validation fail, use the error correction method previously mentioned.
(5) 5. CMP-08 Summary
This tab automatically populates with data from filed Form CMP-08 for the financial year, provided the JSON file was downloaded as instructed earlier. The information presented in this worksheet, which includes tax liability and payment details, cannot be edited.
(6) 6. Inward and Outward Supplies Summary
Enter rate-wise details of outward supplies made during the financial year on this tab. This table also provides specifics for RCM (Reverse Charge Mechanism) based supplies.
After inputting all necessary details, click the 'Compute' button. The inward supplies table will then be auto-populated with data from Tables 4B, 4C, and 4D. Review all the automatically populated details and then click the 'Validate Sheet' button. A 'Sheet is Successfully Validated' message will confirm successful validation.
(7) 7. TDS/TCS Credit Received
This tab automatically populates with information based on TDS (Tax Deducted at Source) and TCS (Tax Collected at Source) returns filed by taxpayers. The details in this table cannot be edited.
How to Generate the JSON File
Follow these steps to create the JSON file for upload:
- Navigate to Home: After successfully validating all worksheets, go to the 'Home' tab and click the 'Generate JSON File to Upload' button.
- Confirmation Message: A message confirming that 'Data in the Worksheets is Successfully Updated in the JSON' will appear. Click 'OK'.
- Save File: A 'Save As' window will open. Choose your desired save location, enter a file name, and click 'Save'.
How to Upload the Generated JSON File
To upload the saved JSON file to the GST portal:
- Access GST Portal: Go to the GST portal and navigate to 'Services' > 'Returns' > 'Annual Return'.
- Select Financial Year: On the file returns page, select the relevant financial year from the drop-down list and click 'Search'.
- Open Upload/Download Section: The 'Form GSTR-4 (annual return)' tile will be displayed. Click on the 'UPLOAD/DOWNLOAD JSON' button.
- Choose File for Upload: The upload section of the 'Offline Upload and Download for Form GSTR-4 (Annual)' page will be shown. Click 'Choose File', browse to the location of your saved JSON file, and click 'Open'.
- Confirm Upload: A green confirmation message indicating successful upload will appear on the upload section page. The 'Upload History' table will then show the status of your uploaded JSON file.
If data upload errors occur, the upload history table will display the status as 'Processed With Error'. Refer to the next section to download and fix the error report. Note that any existing details from a previous upload will be updated with the latest uploaded information, specifically GSTIN-wise for Table 4A and 4B, and PAN-wise for Table 4C.
How to Correct Errors Using the GSTR-4 Offline Tool
A. Download Error Report
- Generate Error Report: On the upload history table, click the 'Generate Error Report' link.
- Confirmation and Status Change: A confirmation message will appear, and the status will update.
- Download Error File: Once the error report is ready for download, a 'Download Error Report' link will be displayed under the 'Error Report' column. Click this link to download the zipped error file. The downloaded report will only contain entries that failed validation on the GST portal.
B. Import Error Report
- Import to Utility: On the home tab of the offline utility, click the 'Open Downloaded Error JSON File' button to import the error report.
- Browse and Open: A file dialogue box will open. Browse to the extracted error file and click 'Open'.
- Successful Import Confirmation: A message confirming 'Import was successful' will appear. Click 'OK' to proceed.
- Identify Error Sheet: Another message will indicate the name of the sheet containing the errors. Click 'OK'.
- Correct Errors: Go to the identified sheets and rectify the errors as detailed in the 'GST portal validation errors' column. After correcting all issues, click the 'Validate Sheet' button. The 'GST portal validation errors' column will then be blank.