GST portal has rolled out an important feature that allows the composition taxpayer to fill the GSTR-4 annual return form offline. The newly embedded feature is incorporated for taxpayers’ ease, who often fails to file the return due to lethargic server response. The offline form is available in the Excel-based format allowing the taxpayers to prepare their GSTR-4 annual return. The following section will elaborate on the procedure for the usage of this feature.
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Steps to use the GSTR-4 Annual Return Offline Tool
- Visit the GST portal from the web browser.
- On the main menu, select the Downloads>Offline tool.
- The list of available GST return form will be prompted on your screen.
- Next, select the option-” GSTR-4 offline tool (annual).
- On the next page, click on the ‘Download” tab specified under the heading- “GSTR-4 (Annual) offline tool (v1.0)
- Open the downloaded file and fill the details specified in the given table.
- Made the necessary changes as per your requirement in user input table.
- Finally, select “Generate JSON file to upload” option.
If you wish to complete this task via an online mode, take advantage of the given instructions.
- Visit the GST portal and complete the login formalities by entering the account credentials.
- Upon reaching the home page, navigate to the “services” option and then select “Returns”.
- Next select “Annual Return” followed by GSTR-4 `Upload/Download JSON`
- The details of the annual return will be downloaded in the JSON[1] file format.
- Next, fill-up the form and save it on your system.
- Go back to the GST portal again and reach out for GSTR-4 `Upload/Download JSON by navigating through “Services”>” Returns”.
Details to be filled in GSTR-4 Annual Return Offline Tool
The following table explains the list of details to be filled by the person before uploading to the GST portal.
| Table 3 (a) | Aggregate turnover of the preceding year |
| Table 4A | Inward supplies from registered suppliers |
| Table 4B and 4C | Inward supplies from supplies based on RCM |
| Table 4D | Import of services |
| Table 6 | Outward supplies details based on tax slab that includes; credit/debit, advances, adjustment |
Please make a note that tables 5, 6, and 7 in the offline form cannot be altered as it is encrypted by the GST portal against possible manipulation. These tables include the following details:
| Table 5 | Summary regarding the self-assessment of tax as per FORM GST CMP-08 |
| Table 6 | RCM based tax liabilities fetched from table 4A, 4C, and 4D. |
| Table 7 | Input tax credit related to TDS/TCS |
Conclusion: Noteworthy points regarding GSTR-4 Annual Return Offline Tool
After filling up the requested detail in the relevant worksheets, tap on the validate button. It allows the portal to authenticate the information provided by the applicant. If you come across the error code – “Processed with error” during the validation process of specific detail, try re-uploading the same after making the necessary JSON format changes. This simple hack works on most of the occasions.
As soon as the applicant uploads the JSON file, the portal updates the preceding version of the same provided they are created against the same PAN and GSTIN number. CorpBiz shall be happy to serve you if you need any assistance on it.
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