How to file GSTR 4 through the offline utility?
- 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:
- Prepare GSTR 4 Online on GST Portal
- Prepare GSTR 4 Offline through Offline Tool
Steps to use Offline Utility
1. Download the latest GSTR 4 excel utility from the GST Portal
2. Enter the basic details – GSTIN, Financial Year and Quarter
3. Enter details of the relevant tax period in each of the sections displayed. Refer to the ‘Read Me Tab’ to view detailed instructions for the data to be entered in each tab.
4. Validate each sheet. Click on ‘Validate Sheet’. If there is a failure in validation, correct the errors as per error message displayed
5. Once the validation is successful, go to the ‘Home’ tab and click on ‘Get Summary’. Data from all the sheets is auto-filled in the section wise summary.
6. Click on ‘Generate JSON File to upload’ to generate the JSON file to upload data on the GST Portal
Steps to file return on GST Portal
7. Log in to GST Portal
8. Click on Services > Returns > Returns Dashboard
9. Select the Financial Year and Period of filing
10. Click on ‘PREPARE OFFLINE’ under Quarterly Return GSTR 4
11. Upload the JSON file. Once the upload is processed, data from the JSON is populated in the respective tables
12. Go to Services > Returns > Returns Dashboard. Select the Financial Year and Period of filing. Click on ‘PREPARE ONLINE’ under Quarterly Return GSTR 4
13. Click on PREVIEW to view and download PDF of the summary of the details filed.
14. Click on PROCEED TO FILE for computation of tax, interest and late fee
15. Click on ‘Table 10 & 11’ to pay the liability of tax, interest or late feeFile the return using either of the following options:
16. 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.
17. 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