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How to Prepare GSTR-4 Annual Return for Composition Taxpayers using Offline Tool?

GST composition taxpayers can now file their GSTR-4 Annual Return using the offline tool provided by the Finance Ministry of India on the official website of GST. The offline tool is in an excel format and can be downloaded from the GST portal. The following are the steps to be followed to file your Annual Return GSTR-4 using the offline tool. 

Step-1 : Go to the GST Portal- www.gst.gov.in 

Step-2 : Go to Download> Offline tools> GSTR-4 Annual Return Offline Tool and download the tool. 

Step-3 : To prepare Form GSTR-4 Annual Return offline, you should do the following : 

  • Fill all the details in various user input tables of the tool.
  • You can add, edit or modify details in the user input tables. 
  • Click on Generate “JSON FIle to upload” it on the GST portal. 

Step-4: How to upload?

  • Login to the GST Portal.
  • Go to services> returns> Annual returns> GSTR-4 Upload/Download JSON.

# Details that can be entered into the offline tool are as follow:

  1. Taxpayers can enter details in Table 3(A) which is the aggregate turnover for the previous financial year. 
  2. Taxpayers can enter details in Table 4(A) which is the supplies inwards from the registered suppliers. 
  3. Taxpayers can enter details in Table 4(B) & 4(C) which is the Inward supplies received from a registered/ unregistered supplier on RCM basis.
  4. Table 4(D) which is the import of services. 
  5. Table 6  only from Row 12-16: Tax rate wise details of outward supplies during the year (Net of advances, credit/debit notes/adjustments)

# Details that are un-editable in Offline Tool:

1. Details of Table 5 which is the summary of self-assessed liability as per FORM GST CMP-08.
2. Details of Table 6 from Row 1 to 11: Tax liability on RCM basis auto-populated from Table 4B, 4C & 4D) & 7 (TDS/TCS Credit received) are non-editable.

# Important points to keep in mind while using offline tool for filing GSTR-4 Annual Returns:

  1. Do not forget to click on the “Validate” button to validate the data in each worksheet of the GSTR-4 Annual Return tool after all the details are entered in that sheet. 
  2. If Validation fails while you upload a JSON file, an error file will be generated with the status as “Processes with Error”. This file can be downloaded and can be opened offline as well. You can make corrections in this file and can be uploaded again by creating a JSON file. 
  3. Once you upload the JSON file on the GST portal, these records will get incrementally added to the records that you have uploaded earlier. If there are records that are pre-existing on the GST portal, which is against the same PAN/GSTIN, all those details will get replaced or updated. 
  4. You can only make payment of taxes after logging into the GST portal. 

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3. Who must file GSTR-9?
4. What is an E-way bill? When and who should generate it.
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