GSTR-4 ( Quarterly for FY 2017-18 & 18-19) (Annual from FY 2019-20)
Due date of GSTR-4 for Financial year 2019-20 is 31st August, 2020 ( Notification No. 59/2020-Central Tax dated July 13, 2020)
An EXCEL based offline tool has been provided on GST portal for composition taxpayers to prepare their GSTR-4 Annual Return.
Steps to use the offline tool:
| Whether step is Online or Offline | Step to be taken |
|---|---|
This step is optional. |
|
• Fill up the details in the various tables of the tool • Add/ edit/ modify details in user input table(s) Click on ‘Generate JSON File to Upload’ it on GST Portal |
|
Details which can be entered in Offline Tool:
Users can enter details in various Tables like Table 3 (a) (Aggregate turnover for previous FY),
4A (Inward supplies from registered suppliers),
4B & 4C (Inward supplies received from a registered/ unregistered supplier on RCM basis),
4D (Import of services) &
6 (only Row 12 to 16: Tax rate wise details of outward supplies during the year (Net of advances, credit/debit notes/adjustments)).
Details which are un-editable in Offline Tool:
Details in Table 5 (Summary of self-assessed liability as per FORM GST CMP-08),
6 (Row 1 to 11: Tax liability on RCM basis auto-populated from Table 4B, 4C & 4D) & 7 (TDS/TCS Credit received) are non-editable.
Some important points related to using offline tool are:
• Click on ‘Validate’ button, to validate data in each worksheet in offline tool, after all details have been filled in that sheet.
• In case of validation failure of details on uploading JSON file, an error file will be generated with status as ‘Processed with Error’. This file can be downloaded, open in offline too, corrected and can be up loaded again by creating a JSON file again.
• Upon upload of this JSON file, these records will get incrementally added to the records uploaded earlier. If there are pre-existing records on the Portal, against same PAN/GSTIN, those details will get replaced/ updated.
• Payment of Taxes can be made only online after logging into the GST Portal.
Click here to download FAQ and User Manual on Form GSTR-4 (Annual Return)
(Disclaimer: The entire contents of this document have been prepared on the basis of relevant provisions and as per the information existing at the time of the preparation. Although care has been taken to ensure the accuracy, completeness and reliability of the information provided. Yes GST assume no responsibility thereof. The user of the information agrees that the information is not a professional advice and is subject to change without notice. We shall not be liable for any direct, indirect, special or incidental damage resulting from, arising out of or in connection with the use of the information in any circumstances.)
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