GSTR-4 (Offline Utility): Offline utility to prepare Form GSTR-4, Annual Return by the composition taxpayers is now available in download section of portal. This excel based utility is designed to help taxpayers to prepare Form GSTR-4 offline. Read- https://taxguru.in/goods-and-service-tax/filing-nil-form-gstr-3b-sms-gst-portal.html
An EXCEL based offline tool has been provided on GST portal for composition taxpayers to prepare their GSTR-4 Annual Return.
1. Steps to use the offline tool:
|Whether step is Online or Offline||Step to be taken|
|Offline||Navigate to Downloads – Offline Tools – GSTR-4 Annual Return Offline Tool to download the tool.|
Login and download the details of Annual Return as a JSON file by navigating to Services – Returns – Annual Return – GSTR-4 ‘Upload/Download JSON’
Prepare Form GSTR-4 in offline tool in following steps:
Click on ‘Generate JSON File to Upload’ it on GST Portal
|Online||Login to the GST Portal and upload generated JSON File by navigating to Services – Returns – Annual Return – GSTR-4 ‘Upload/Download JSON’|
2. 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)).
3. Details which are un-editable in Offline Tool: 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 auto-populated and are non-editable.
4. Some important points related to using offline tool are:
5. Click here for User Manual & FAQ: