How to file GSTR 4 Online on GST Portal?

By Sakshi Shah on March 22, 2019

GSTR 4 is the return to be filed by a dealer registered under Composition Scheme with details of:

  • Inward supplies i.e. purchases
  • Aggregate turnover i.e. sales
  • Payment of Tax

Every business registered as a composite dealer shall file GSTR 4 by 18th of the month from the end of the relevant quarter. If there are no business transactions, you must file a NIL GST Return.

There are four steps to file GSTR-4:

  • Prepare GSTR 4
  • Payment of Tax
  • File GSTR 4

You can prepare GSTR 4 in the following two ways:

  1. Prepare GSTR 4 Online on GST Portal
  2. Prepare GSTR 4 Offline through Offline Tool

Follow these steps:

Prepare GSTR-4

1. Log in to GST Portal
2. Click on Services > Returns > Returns Dashboard
3. Select the Financial Year and Period of filing
4. Click on ‘PREPARE ONLINE’ under Quarterly Return GSTR 4

File GSTR-4 on GST Portal

5. A list of questions to show the relevant sections of the GST Return is displayed. Fill in the answers with either ‘Yes’ or ‘No’ and click on ‘NEXT’
6. Only the sections for which ‘YES’ was selected will be shown. Enter details of the relevant tax period in each of the sections displayed

What information is required to be reported in GSTR 4?

Payment of Tax

7. Click on PREVIEW to view and download PDF of the summary of the details filed.
8. Click on PROCEED TO FILE for computation of tax, interest and late fee
9. Click on ‘Table 10 & 11’ to pay the liability of tax, interest or late fee

10. File the return using either of the following options:

  • File GSTR 4 with DSC – Use Digital Signature of the Authorised Signatory. It is mandatory in case of a Company and an LLP
  • File GSTR 4 with EVC – Use OTP sent on registered email and mobile number of the Authorised Signatory.

11. A success message is displayed with the ARN (Acknowledgment Reference Number), a confirmation message is sent to the registered email and mobile number and the status of the return on the dashboard is changed to FILED

How to file GSTR 4 through the offline utility?