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How to file GSTR 4 through the offline utility?

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Sakshi Shah

Composition Scheme
GST Portal
GST Return
Last updated on September 7th, 2020

Every dealer registered under Composition Scheme shall file GSTR 4 return whether online or offline with details of:

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:

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

Steps to use Offline Utility

  1. Visit GST Portal

    Download the latest GSTR 4 excel utility from the GST Portal

  2. Enter the basic details

    Enter details such as 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 displayedGSTR 4.-Validate-Sheet

  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.GSTR 4 _Get-Summary

  6. Click on ‘Generate JSON File to upload’

    Generate the JSON file to upload data on the GST PortalGSTR 4-Generate-Json

  7. Steps to file return on GST Portal

    Log in to GST Portal

  8. Navigate to Services

    Click on Returns > Returns Dashboard

  9. Select the Financial Year and Period of filing

    Click on ‘PREPARE OFFLINE’ under Quarterly Return GSTR 4GSTR 4.-Prepare-Offline

  10. Upload the JSON file.

    Once the upload is processed, data from the JSON is populated in the respective tablesGSTR 4-Upload-JSON

  11. Go to Services > Returns > Returns Dashboard.

    Select the Financial Year and Period of filing. Click on ‘PREPARE ONLINE’ under Quarterly Return GSTR 4

  12. Click on PREVIEW to view and download PDF of the summary of the details filed.

    Click on PROCEED TO FILE for computation of tax, interest and late fee

  13. Click on ‘Table 10 & 11’ to pay the liability of tax, interest or late feeFile the return using either of the following options:

    File the return using either of the following options:
    1. File GSTR 4 with DSC- Use Digital Signature of the Authorised Signatory. It is mandatory in case of a Company and an LLP
    2. File GSTR 4 with EVC- Use OTP sent on registered email and mobile number of the Authorised Signatory.

  14. 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 can I reset GSTR-4 details uploaded to GST portal?

GSTR-4 can be reset with RESET button that appears post submission of GSTR-4. The status will be changed to SUBMITTED and RESET button will appear at the bottom of the page.

Can a taxpayer sign or submit his GSTR-4 return in the offline tool?

No. After upload of the return to the GST Portal, the taxpayer has to preview the form, submit, Utilize Cash to pay off liabilities and then file GSTR4.

Is the offline tool mobile compatible?

No. Offline tool cannot be used on mobile. Currently, Offline tool can only be used only on desktops.

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