Offline Tool based on Excel has been provided to the Composition Taxpayers by the Goods and Services Tax (GST) portal for the filing of GSTR-4 (Annual Return).

What are the steps to use this Offline Tool:-

Whether step is Online or OfflineStep to be taken
OfflineNavigate 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`
This step is optional.
OfflinePrepare Form GSTR-4 in offline tool in following steps:
• Fill up the details in the various tables of the tool
• Add/ edit/ modify details in user input table(s)
Click on `Generate JSON File to Upload` it on GST Portal
OnlineLogin to the GST Portal and upload generated JSON File by navigating to Services – Returns – Annual Return – GSTR-4 `Upload/Download JSON`

What type of details can be entered in this Offline Tool:-

The users (taxpayers) can enter details in various Tables like –

  • In Table 3 (a) details about the Aggregate turnover for previous F.Y.
  • In Table 4A details about the Inward supplies received from registered suppliers.
  • In Table 4B & 4C details about the Inward supplies received from a registered/ unregistered supplier on R.C.M. basis.
  • In Table 4D details about Import of services received.
  • In Table 6 details about only Row 12 to 16: Tax rate wise details of outward supplies during the year (Net of advances, credit/debit notes/adjustments).

What type of details which are un-editable in Offline Tool:-

 The details which are mentioned in Table 5 which contains the Summary of self-assessed liability as per FORM GST CMP-08, in Table 6 from (Row 1 to 11: Tax liability on RCM basis auto-populated from Table 4B, 4C & 4D) & in Table 7 details of TDS/TCS Credit received are non-editable.

Some important points for using the offline tool that is-

  1. Click on ‘Validate’ button, to validate data in each worksheet in offline tool, after all details have been filled in that sheet.
  2. In case of validation failure of details on uploading JSON file, an error file will be generated with status as ‘Processed with Error’. This file can be downloaded, open in offline too, corrected and can be up loaded again by creating a JSON file again.
  3. Upon upload of this JSON file, these records will get incrementally added to the records uploaded earlier. If there are pre-existing records on the Portal, against same PAN/GSTIN, those details will get replaced/updated.
  4. Payment of Taxes can be made only online after logging into the GST Portal.

With Warm Regards,

CL Bureau.

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