Manual on Filing Form GSTR-4 (Annual Return) (For FY 2019-20 Onwards)

How can I create and file details in Form GSTR-4 (Annual Return) (For FY 2019-20 Onwards)?

To create and file details in Form GSTR-4 (Annual Return) (For FY 2019-20 Onwards), perform following steps:

(I) In case, you want to file NIL return in Form GSTR-4 (Annual Return), click here.

(II) In case, you want to file return in Form GSTR-4 (Annual Return), perform following steps:

A. Login and Navigate to Form GSTR-4 (Annual Return) page

B. Enter details in various tiles

C. Preview Form GSTR-4 (Annual Return)

D: Payment of Tax

E. File Annual Return Form GSTR-4 (Annual Return) with DSC/ EVC

Read FAQS- Form GSTR-4 (Annual Return) (FY 2019-20 Onwards)- FAQs

A. Login and Navigate to Annual Return Form GSTR-4 page

1. Access the www.gst.gov.in URL. The GST Home page is displayed. Login to the GST Portal with valid credentials. Click the Services > Returns > Annual Return option.

Note: Alternatively, you can also click the Annual Return link on the Dashboard.

Filing Form GSTR-4 (Annual Return) (For FY 2019-20 Onwards) Image 1

2. The File Annual Returns page is displayed. Select the Financial Year for which you want to file the annual return from the drop-down list. Click the SEARCH button.

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3. The File Returns page is displayed. Please read the important message in the boxes carefully. In the Annual Return GSTR-4 tile, click the PREPARE ONLINE button.

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4. The GSTR-4 Annual Return page is displayed. Enter the aggregate turnover of previous financial year and click SAVE.

Filing Form GSTR-4 (Annual Return) (For FY 2019-20 Onwards) Image 4

5. A confirmation message is displayed that Save request has been acknowledged.

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6 (a) To file Nil return: Nil return can be filed by you if you have not made any outward supply and have NOT received any goods/ services and do not have any tax liability .

  • NOT made any outward supply
  • NOT received any goods/services
  • Have NO other liability to report
  • Have filed all Form CMP-08 as Nil
  • There is no late fee to be paid for Form GSTR-4

6.1. Select the File Nil GSTR4 check-box. Click PROCEED TO FILE.

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6.2. Return is ready to be filed. Click PROCEED TO FILE.

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6.3. Click CONTINUE.

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6.4. Preview Form GSTR-4 (Annual Return)

6.5. Payment of Tax

6.6. File Form GSTR-4 (Annual Return) with DSC/ EVC

Click here to go back to the main menu

6 (b) To file Form GSTR-4 (Annual Return):

B. Enter details in various tiles

4A. Inward supplies from registered supplier (other than reverse charge): To add details of inward supplies received from a registered supplier (other than reverse charge)

4B. Inward supplies from registered supplier (reverse charge): To add details of inward supplies received from a registered supplier (reverse charge)

4C. Inward supplies from unregistered supplier: To add details of inward supplies received from an unregistered supplier

4D. Import of Service: To add details of import of service

5. Summary of CMP-08: To view auto-drafted details provided in filed Form CMP-08 for the financial year

6. Tax rate wise inward and outward supplies: To enter tax rate wise details of outward supplies/ inward supplies attracting reverse charge during the financial year

7. TDS/TCS credit received: To view details related to TDS/TCS credit received

Click on the tile names to know more and enter related details:

4A. Inward supplies from registered supplier (other than reverse charge)

6.1. To add details of inward supplies received from a registered supplier (other than reverse charge), select 4A. Inward supplies from registered supplier (other than reverse charge) from the “Select tables to add/view details” drop-down list.

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6.2. In the Supplier GSTIN field, enter the GSTIN of the supplier. Once the GSTIN of the supplier is entered, Trade/Legal Name fields are auto-populated based on the GSTIN of the supplier. Click the Add (+) button.

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6.3. On clicking the Add (+) button, the Item Details fields get displayed. Enter the item details of the document and click the Add (+) button to add more rows. Once all the details are entered, click SAVE.

Note: You can enter negative values here.

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6.4. Once the details are saved, a success message gets displayed. The details of the document are validated by the GST Portal and are added to the Pending Records table till the validation is completed. Post successful validation, the document gets added to the Processed records (Validated successfully) section of this page. You may refresh the page to see the most updated status of documents. In case, the documents are processed with error, it would be available in ‘Pending Records’ table with status as ‘Processed with error’. You may click edit to see the error and correct the same.

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Note:

  • To edit or delete the added details, click the Edit/Delete icons under the Action column.
  • To search in the list of added records, enter the relevant text/value in the Search field.
  • To view records per page, select the required number of records from the Records Per Page drop-down list.
  • To download the added details in the CSV format, click the Download CSV link.

Filing Form GSTR-4 (Annual Return) (For FY 2019-20 Onwards) Image 13

Note: Similarly, you can enter other details for the table.

Filing Form GSTR-4 (Annual Return) (For FY 2019-20 Onwards) Image 14

4B. Inward supplies from registered supplier (reverse charge)

6.1. To add details of inward supplies received from a registered supplier (reverse charge), select 4B. Inward supplies from registered supplier (reverse charge) from the “Select tables to add/view details” drop-down list.

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6.2. In the Supplier GSTIN field, enter the GSTIN of the supplier. Once the GSTIN of the supplier is entered, Trade/Legal Name fields are auto-populated based on the GSTIN of the supplier. Click the Add (+) button.

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6.3. On clicking the Add (+) button, the Item Details fields get displayed. Enter the item details of the document and click the Add (+) button to add more rows. Once all the details are entered, click SAVE.

Note: You can enter negative values here.

Filing Form GSTR-4 (Annual Return) (For FY 2019-20 Onwards) Image 17

6.4. Once the details are saved, a success message gets displayed. The details of the document are validated by the GST Portal and are added to the Pending Records table till the validation is completed. Post successful validation, the document gets added to the Processed records (Validated successfully) section of this page. You may refresh the page to see the most updated status of documents. In case, the documents are processed with error, it would be available in ‘Pending Records’ table with status as ‘Processed with error’. You may click edit to see the error and correct the same.

Note:

  • To edit or delete the added details, click the Edit/Delete icons under the Action column.
  • To search in the list of added records, enter the relevant text/value in the Search field.
  • To view records per page, select the required number of records from the Records Per Page drop-down list.
  • To download the added details in the CSV format, click the Download CSV link.

Filing Form GSTR-4 (Annual Return) (For FY 2019-20 Onwards) Image 18

Note: Similarly, you can enter other details for the table.

Filing Form GSTR-4 (Annual Return) (For FY 2019-20 Onwards) Image 19

4C. Inward supplies from unregistered supplier

6.1. To add details of inward supplies received from an unregistered supplier, select 4C. Inward supplies from unregistered supplier from the “Select tables to add/view details” drop-down list.

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6.2. Select the checkbox for Reverse Charge, if applicable. In the Supplier PAN field enter the PAN of the supplier, If any. Enter the Trade/Legal Name of the supplier. In case of reverse charge, select the Supply Type from the drop-down list. Click the Add (+) button.

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6.3. On clicking the Add (+) button, the Item Details fields get displayed. Enter the item details of the document and click the Add (+) button to add more rows. Once all the details are entered, click SAVE.

Note: You can enter negative values here.

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6.4. Once the details are saved, a success message gets displayed. The details of the document are validated by the GST Portal and are added to the Pending Records table till the validation is completed. Post successful validation, the document gets added to the Processed records (Validated successfully) section of this page. You may refresh the page to see the most updated status of documents. In case, the documents are processed with error, it would be available in ‘Pending Records’ table with status as ‘Processed with error’. You may click edit to see the error and correct the same.

Note:

  • To edit or delete the added details, click the Edit/Delete icons under the Action column.
  • To search in the list of added records, enter the relevant text/value in the Search field.
  • To view records per page, select the required number of records from the Records Per Page drop-down list.
  • To download the added details in the CSV format, click the Download CSV link.

Filing Form GSTR-4 (Annual Return) (For FY 2019-20 Onwards) Image 23

Note: Similarly, you can enter other details for the table.

Filing Form GSTR-4 (Annual Return) (For FY 2019-20 Onwards) Image 24

4D. Import of service

6.1. To add details of import of service, select 4D. Import of service from the “Select tables to add/view details” drop-down list.

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6.2. Click the Add (+) button.

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6.3. On clicking the Add (+) button, the Item Details fields get displayed. Enter the item details of the document and click the Add (+) button to add more rows. Once all the details are entered, click SAVE.

Note: You can enter negative values here.

Filing Form GSTR-4 (Annual Return) (For FY 2019-20 Onwards) Image 27

6.4. Once the details are saved, a success message gets displayed. The details of the document are validated by the GST Portal and are added to the Pending Records table till the validation is completed. Post successful validation, the document gets added to the Processed records (Validated successfully) section of this page. You may refresh the page to see the most updated status of documents. In case, the documents are processed with error, it would be available in ‘Pending Records’ table with status as ‘Processed with error’. You may click edit to see the error and correct the same.

Note:

  • To edit or delete the added details, click the Edit/Delete icons under the Action column.
  • To search in the list of added records, enter the relevant text/value in the Search field.
  • To view records per page, select the required number of records from the Records Per Page drop-down list.
  • To download the added details in the CSV format, click the Download CSV link.

Filing Form GSTR-4 (Annual Return) (For FY 2019-20 Onwards) Image 28

5. Summary of CMP-08

6.1. To view auto-drafted details provided in filed Form CMP-08 for the financial year, select 5. Summary of CMP-08 from the “Select tables to add/view details” drop-down list.

Note: Details provided in Table 5 cannot be edited.

Filing Form GSTR-4 (Annual Return) (For FY 2019-20 Onwards) Image 29

6. Tax rate wise inward and outward supplies

6.1. To enter tax rate wise details of outward supplies/ inward supplies attracting reverse charge during the financial year, select 6. Tax rate wise inward and outward supplies from the “Select tables to add/view details” drop-down list.

6.2. Enter the details and click SAVE.

Note: You can enter negative values here.

Note: Table 6 does not include the system computed inward supplies based on inputs provided in Table 4B, 4C and 4D, if applicable. You can declare the outward supplies in the user input cells in row 12 -16. Once you click on ‘Proceed to file’ button, Table 4B, 4C and 4D data will be auto-populated in Table 6 with inward supplies (rate wise) details in row 1-11.

Filing Form GSTR-4 (Annual Return) (For FY 2019-20 Onwards) Image 30

7. TDS/TCS credit received

6.1. To view details related to TDS/TCS credit received, select 7. TDS/TCS credit received from the “Select tables to add/view details” drop-down list.

Note: Details provided in Table 7 cannot be edited.

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C. Preview GSTR-4

7. Once all the required details are entered, navigate BACK to go to the Form GSTR-4 (Annual Return) Dashboard page.

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8. Click PROCEED TO FILE button. A confirmation message is displayed that return has ready to be filed.

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9. Click the DOWNLOAD GSTR-4 SUMMARY (PDF)/ DOWNLOAD GSTR-4 (EXCEL) button to download the Form GSTR-4 (Annual Return) summary in PDF or the Excel format. This button will download the draft Summary page of your Form GSTR-4 (Annual Return) for your review. It is recommended that you download this Summary page and review the summary of entries made in different sections before filing Form GSTR-4 (Annual Return).

Filing Form GSTR-4 (Annual Return) (For FY 2019-20 Onwards) Image 34

10. The PDF/Excel file is displayed.

Filing Form GSTR-4 (Annual Return) (For FY 2019-20 Onwards) Image 35

Filing Form GSTR-4 (Annual Return) (For FY 2019-20 Onwards) Image 36

D. Proceed to File and Payment of Tax

11. Click PROCEED TO FILE button.

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12. Preview for Form GSTR-4 (Annual Return) is displayed. Click the CONTINUE button.

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13. The 8. Tax, Interest, late fee payable and paid page is displayed.

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14.1. The cash ledger balance as available on date is shown in below table.

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14.2 (a). Scenario 1: If available balance in Electronic Cash Ledger is less than the amount required to offset the liabilities

i. If available balance in Electronic Cash Ledger is less than the amount required to offset the liabilities, then a part payment of liability can be made from available balance of the Electronic Cash Ledger. Additional cash required to be paid by taxpayer is shown in the “Tax to be paid, Interest to be paid and Late Fee to be paid” column.

You may directly create challan for payment of remaining part of liability, by clicking on the CREATE CHALLAN button.

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ii. The Create Challan page is displayed.

Note: In the Tax Payment grid, the Total Challan Amount field and Total Challan Amount (In Words) fields are auto-populated with amount of remaining part of liability (for which payment is to be made). You cannot edit the amount shown in challan.

iii. Select the Payment Modes as E-Payment/ Over the Counter/ NEFT/RTGS.

iv. Click the GENERATE CHALLAN button.

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v. The Challan is generated.

Filing Form GSTR-4 (Annual Return) (For FY 2019-20 Onwards) Image 43

Note:

In case of Net Banking: You will be directed to the Net Banking page of the selected Bank. The payment amount is shown at the Bank’s website. If you want to change the amount, abort the transaction and create a new challan.

In case of successful payment, you will be re-directed to the GST Portal where the transaction status will be displayed.

In case of Over the Counter:

Take a print out of the Challan and visit the selected Bank. Pay using Cash/ Cheque/ Demand Draft within the Challan’s validity period. Status of the payment will be updated on the GST Portal after confirmation from the Bank.

In case of NEFT/ RTGS:

Take a print out of the Challan and visit the selected Bank. Mandate form will be generated simultaneously. Pay using Cheque through your account with the selected Bank/ Branch. You can also pay using the account debit facility. The transaction will be processed by the Bank and RBI shall confirm the same within <2 hours>. Status of the payment will be updated on the GST Portal after confirmation from the Bank.

Click here to refer the FAQs and User Manual on Making Payment.

14.2 (b). Scenario 2: If available balance in Electronic Cash Ledger is more than/equal to the amount required to offset the liabilities

i. If available balance in Electronic Cash Ledger is more than/equal to the amount required to offset the liabilities, no additional cash payment is required for paying liability.

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15. Click the DOWNLOAD GSTR-4 SUMMARY (PDF)/ DOWNLOAD GSTR-4 (EXCEL) button to download the Form GSTR-4 (Annual Return) summary in PDF or the Excel format. This button will download the draft Summary page of your Form GSTR-4 (Annual Return) for your review. It is recommended that you download this Summary page and review the summary of entries made in different sections before filing Form GSTR-4 (Annual Return).

Filing Form GSTR-4 (Annual Return) (For FY 2019-20 Onwards) Image 45

16. The summary page of Form GSTR-4 (Annual Return) is displayed.

Filing Form GSTR-4 (Annual Return) (For FY 2019-20 Onwards) Image 46

E. File Form GSTR-4 (Annual Return) with DSC/ EVC

17. Select the Declaration checkbox.

18. Select the Authorized Signatory from the drop-down list.

19. Click the FILE GSTR-4 button.

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20. Click YES button.

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21. The File return/statement page is displayed. Click the FILE WITH DSC or FILE WITH EVC button.

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22. The success message is displayed and ARN is displayed. Status of the Form GSTR-4 (Annual Return) return changes to “Filed”. Click the DOWNLOAD GSTR-4 SUMMARY (PDF)/ DOWNLOAD GSTR-4 (EXCEL) button to download the Form GSTR-4 (Annual Return) summary in PDF or the Excel format.

Filing Form GSTR-4 (Annual Return) (For FY 2019-20 Onwards) Image 50

Note: After Form GSTR-4 is filed:

  • ARN is generated on successful filing of the Form GSTR-4 (Annual Return) Return.
  • An SMS and an email are sent to the taxpayer on his registered mobile and email id.

23. The Final page of Form GSTR-4 (Annual Return) is displayed.

Filing Form GSTR-4 (Annual Return) (For FY 2019-20 Onwards) Image 51

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