Filing GSTR-4 using the offline tool- Important points notified by GSTN

The GSTN had recently informed the new GSTR-4(Annual Return Form) for the structure sellers. Structure GSTR-4 (Annual) is the yearly return that all Composition Taxpayers are required to document on a yearly premise after the finish of the Financial Year that is on the 30th of April. The GST-4(Annual) Form will be produced into results from the FY 2019-20. The due date to document the structure for FY 19-20 is the 31st of August 2020.

As notified on the 6th of August 2020, the office to document GSTR-4(Annual) utilizing disconnected utility has now been made available on the GST Portal.

Here are a couple of significant focuses that are to be dealt with while filling the structure utilizing the disconnected utility instrument:

Step 1:-

Visit the GST Portal at www.gst.gov.in to download the offline tool to prepare the GSTR-4(Annual) Form

Step 2:-

Click on the download button available on the home screen. Select Offline Tools and click on GSTR-4 Offline Tool (Annual) in the dropdown menu to download the tool.

Framework Requirement:-

To use the tool efficiently, ensure that you have the following installed on your system:

1. Operating system Windows 7 or above
2. Microsoft Excel 2007 and above

Step 3:-

Open the downloaded GSTR-4(Annual Return) Offline Utility Excel Worksheet and fill in the table-wise details in the respective worksheets.

The taxpayers can fill in the following details in the tables as notified by GSTN:

The taxpayer can fill details in Table 4A, 4B, 4C, 4D, 5, Table 6(Row 12 to 16) using the offline tool. The user is not required to fill details inTable 6 and Table 7.

Please Note:-

The subtleties of Outward supplies in Table-6(Row 12-16) of GSTR-4 must be entered physically by the citizen.

When you enter outward supply details in Table-6 and snap the 'Proceed to file' button, risk on the RCM premise is auto-populated from details entered in Table 4B, 4C, and 4D. From that point, Table-6 shows your tax liability. Before that balance will be shown as 0.

Step 4:-

In the wake of filling up the sheets, click on the validate button to guarantee that details in all the cells have been accurately filled up. By chance the validation is unsuccessful, correct the mistakes in the individual cells taking the assistance of 'Help Text' in the sheet approval errors coloumn.

Step 5:-

To upload the return on the portal, click on generate JSON and then upload the JSON file on the portal as follows:

Services>Returns> Annual Return>Applicable Financial Year>GSTR-4 Upload/Download JSON

Step 6:-

The uploaded return will be approved and prepared. Upon fruitful validation, the details will be auto-populated in the tables.

If the validation is unsuccessful, the upload status will be updated as Processed with Error.

Step 7:-

To download error file click on the link beside the status Processed the error.

Step 8:-

Go to home, which is the second worksheet on the GSTR-4(Annual Return) Excel Utility Tool. What's more, click on Open Downloaded Error JSON File

Step 9:-

Correct blunders in the records through help text in the segment 'GST Portal Validation Errors'

Step 10:-

Correct the blunders again, generate the JSON file, and upload it on the GST Portal.

Please Note:-

• Upon transfer of this JSON document, these records will get discontinuously added to the records transferred before. In the event that there are prior records on the gateway against a similar PAN/GSTIN a similar will get updated/replaced.

• Payment of tax, fee, and interest can only be made after logging in to the GST Portal.