Guide to file GSTR-4 (Annual Return) offline

All taxpayers registered under the composition scheme must file GSTR-4 annually. It can be prepared either online or by using the offline tool.

Latest Updates

31st March 2023
The CBIC has granted relief to composition taxpayers who had not filed their GSTR-4 returns for the periods July 2017 to March 2019 or for the financial years 2017-18 to 2021-22, provided they file their returns between 1st April 2023 and 30th June 2023. In this regard, the late fees in excess of Rs.500 per return (Rs.250 each under CGST and SGST) is waived. There will be no late fees if the return is a Nil return.

Click here to know more about the Amnesty Scheme under GST. 

Who can use the offline tool for GSTR-4?

The offline tool for GSTR-4 is excel-based. It facilitates return preparation in offline mode from FY 2019-20 onwards. Taxpayers registered under the composition scheme anytime during the relevant financial year can use this offline utility to update the details of inward supplies made during the year.  

Prerequisites to use offline tool for GSTR-4

A taxpayer is required to use:

• Windows 7 and above
• MS Excel 2007 and above

Steps to download the offline tool for GSTR-4

Step 1: Go to the GST portal.

Step 2: Navigate to Downloads > Offline Tools > GSTR-4 (annual) offline tool.

Step 3: Click the download link on the GSTR-4 offline tool page.

Step 4: Click on proceed on the confirmation message to download the zipped Form GSTR-4 offline utility.

Step 5: Extract GSTR_4_Annual_Offline_Utility excel file from the downloaded zipped folder. Right-click and click open.

Step 6: Click on the ‘Enable Editing’ button. Then, the ‘Enable Editing’ option will pop-up. Select it.

Go to the ‘Read Me’ tab to understand the instructions for filing details in the various worksheets.

Step 7: A taxpayer may download the JSON of GSTR-4 from the GST portal by navigating to Services > Returns > Annual Return.

Step 8: Select the financial year and then click on the ‘Upload/download JSON’ button on the GSTR-4 tile. The upload/download section will open.

Step 9: Click on the ‘Generate JSON File to Download’ under the downloads section. Once the same is downloaded and saved at the desired location one can go to the home tab of the offline utility. Note: The download may take 20 minutes.

Step 10: Click on the ‘Open Downloaded GSTR-4 JSON File’ button on the home tab. Select the downloaded JSON to get the details imported.  

Steps to fill up the tables of GSTR-4 on the offline utility

(1) 4A. B2B: In this tab, enter the details of all inward supplies received from a registered supplier (other than reverse charge). Below table shows a detailed description of data to be entered in this worksheet.

After updating all the details, click on the ‘Validate Sheet’ button. In case of unsuccessful validation: An error message will pop-up, and the erroneous cells will be highlighted in red. Click ok on the pop-up message.

Correct all the errors as mentioned in the yellow description box. Again, click on the ‘Validate Sheet’ button.

A message will pop-up stating ‘No Errors’. Click on OK.

(2) 4B. B2BRC: In this tab, enter the details of all inward supplies received from a registered supplier under reverse charge. Below table shows a detailed description of data to be entered in this worksheet:

After updating all the details, click on the ‘Validate Sheet’ button.

In case of successful validation, a message will pop-up stating ‘Sheet Successfully Validated’. Click on OK. In case of unsuccessful validation, follow the same steps as mentioned above.

(3) 4C. URP: In this tab, enter the details of all inward supplies received from an unregistered supplier. Below table shows a detailed description of data to be entered in this worksheet:

After updating all the details, click on the ‘Validate Sheet’ button.

In case of successful validation, a message will pop-up stating ‘Sheet Successfully Validated’. Click on OK. In case of unsuccessful validation, follow the same steps as mentioned above.

(4) 4D.IMPS: In this tab, enter the details of all services imported during the relevant year. Below table shows a detailed description of data to be entered in this worksheet:

After updating all the details, click on the ‘Validate Sheet’ button.

In case of successful validation, a message will pop-up stating ‘Sheet Successfully Validated’. Click on OK. In case of unsuccessful validation, follow the same steps as mentioned above.

(5) 5. CMP-08: This tab will auto-populate data from filed Form CMP-08 for the financial year if the JSON file was downloaded as per the steps given in the previous sections. Below data will be available in this worksheet and the same cannot be edited:

(6) 6. Inward outward supplies: Enter the tax rate-wise details of outward supplies during the financial year. This table provides details of RCM based supplies:

After entering all the details, click on the ‘Compute’ button.

Inward supplies table will be auto-populated with details from Table 4B, 4C and 4D.

Review all the details and then click on the ‘Validate Sheet’ button. On successful validation, a message will pop-up stating that ‘Sheet is Successfully Validated’. Click on OK.

(7) 7. TDS/TCS credit received: This tab will be auto-populated based on TDS, and TCS returns filed by the taxpayers. The details in this table cannot be edited.

How to generate the JSON file?

Step 1: Go to ‘Home’ tab and click on the ‘Generate JSON File to Upload’ button after validation.

Step 2: A message will pop-up stating that ‘Data in the Worksheets is Successfully Updated in the JSON’. Click on OK.

Step 3: A save-as window will pop-up. Browse the location where you want to save the file, enter the file name and click save.

How to upload the generated JSON file?

For uploading the saved JSON file, follow the below steps:

Step 1: Go to the GST portal and navigate to Services > Returns > Annual Return.

Step 2: On the file returns page, select the financial year from the drop-down list and click search.

Step 3: Form GSTR-4 (annual return) tile will be displayed. Click on the ‘UPLOAD/DOWNLOAD JSON’ button.

Step 4: The upload section of the ‘Offline Upload and Download for Form GSTR-4 (Annual)’ page will be displayed. Click on choose file and browse through the location of the saved JSON file. Click on open.

Step 5: A message will appear in green confirming successful upload on the upload section page. The upload history table will show the status of the JSON file uploaded.

In case of errors on data upload, the upload history table will show the status as ‘Processed With Error’. Follow the steps, as mentioned in the below topic to download the error report. A taxpayer can then follow from step 7 mentioned here to file the return online. Note: In case, some details exist from the previous upload, it will be updated with the latest uploaded details. These details will be updated GSTIN wise for Table 4A and 4B and PAN wise for Table 4C.  

How to fix errors using an offline tool for GSTR-4?

A. Download error report Click on the ‘Generate Error Report’ link on the upload history table.

A confirmation message will pop-up and the status will change as shown below:

Once the error report is downloaded, the download error report link will be displayed under the error report column. Click on the link to download the zipped error file.

The error report will be downloaded. It will contain only those entries, which failed validation checks on the GST portal.

B. Import error report Import the error report in the offline utility by clicking on the ‘Open Downloaded Error JSON File’ button on the home tab of the offline utility.

A file dialogue box will open. Browse through the extracted file and click open.

A confirmation message will pop-up stating that ‘Import was successful’. Click OK to proceed.

A message will display the name of the sheet where the error is present. Click OK.

Go to the respective sheets and correct the errors as mentioned in the column ‘GST portal validation errors’.

After correcting all the errors, click on the validate sheet button. The GST portal validation errors column will be blank now.

Frequently Asked Questions

Who is not required to file GSTR-4?

Below mentioned persons are not required to file Form GSTR-4 (annual return):

1. Non-resident taxable person
2. Regular taxpayer
3. OIDAR
4. Input service distributor
5. Casual Taxable Person
6. Person deducting TDS under section 51
7. Person collecting TCS under section 52
8. UIN holder

Is a taxpayer required to login to the GST portal to download form GSTR-4 (Annual Return) offline utility?

No, it can be downloaded from the downloads section of the portal without logging into the portal.

Is a taxpayer required to login to GST portal to download the generated JSON file using Form GSTR-4 (annual return) offline utility?

Yes, one must log in to download the generated JSON file using the form GSTR-4 offline utility.

Does the offline utility validate all the errors in the excel utility?

The offline tool validates only limited errors as it does not have a connection with the GST portal. For example, GSTIN structure, computation of tax and duplicate entries.

Can a taxpayer enter negative/decimal values in the offline utility?

Yes, a taxpayer can enter negative or decimal values wherever required.

Will the downloaded JSON error file contain all entries updated at the time of upload on the GST portal?

Only erroneous entries are reflected here. Entries with no errors can be viewed on the GST portal.

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