The GST department has enabled an offline utility tool in order to prepare Form GSTR-4 Annual Return.

This Form is now available in the download section of the GST portal for composition taxpayers for filing the Form GSTR-4.

This is an EXCEL based offline utility tool which has been provided on GST portal for composition taxpayers to prepare their GSTR-4 Annual Return via offline mode. 

The Form GSTR-4 is a yearly return that is required to be filed once for each financial year. This form must be filed by those taxpayers who have opted for composition scheme during the financial year, or were in Composition scheme for any period, during the said financial year, from 1 st April 2019 onwards.

In the form, the taxpayers need to furnish details such as

  • summary of outward supplies, 
  • Inward supplies,
  • import of services and 
  • supplies attracting reverse charge etc.

Who are eligible to file form GSTR-4?

For any period during the financial year, if the taxpayer has opted for composition scheme under GST, then they are required to file Form GSTR-4 (Annual Return). 
This will include -  

  1. Taxpayers who have opted for composition scheme at the time of registration and have never opted out, or;
  2. The taxpayers who have opted for composition scheme before the beginning of the financial year, or;
  3. One who subsequently opted out any time during the year after choosing the composition scheme.
How to use the offline utility tool?

Offline and Online method in order to file the form GSTR-4 Annual Return, is more or less the same. There is only a basic difference between both the method and the same can be understood by seeing the given steps. 

The taxpayers can use the offline utility tool by using the following steps:

Online Method Offline Method
i.  Login and download the details of Annual Return as a JSON file by navigating to Services –  i.  Navigate to Downloads
ii.  Returns –  ii.  Offline Tools
iii.  Annual Return – iii.  GSTR-4 Annual Return Offline Tool to download the tool.
iv.  GSTR-4 ‘Upload/Download JSON’
This step is optional.
i.  Login to the GST Portal and upload generated JSON File by navigating to Services Prepare Form GSTR-4 in offline tool in following steps:
i.  Fill up the details in the various tables of the available tool
ii.  Returns –  ii.  Add/ edit/ modify details in user input table(s)
iii.  Annual Return iii.  Click on ‘Generate JSON File to Upload’ it on GST Portal
iv.  GSTR-4 ‘Upload/Download JSON’  

What are the details which can be entered in the Offline Tool?

The Taxpayers are required to enter details in various Tables such as in table -

  • 3 (a) - Aggregate turnover for previous FY
  • 4A - Inward supplies from registered suppliers
  • 4B & 4C Inward supplies received from a registered/ unregistered supplier on RCM basis
  • 4D - Import of services &
  • 6 - only Row 12 to 16: Tax rate wise details of outward supplies during the year (net of advances, credit/debit notes/adjustments).
Which details are un-editable in the offline utility tool?

The following details are un-editable in offline utility tool -

  • Table 5 - Summary of self-assessed liability as per FORM GST CMP-08
  • Table 6 - Row 1 to 11: Tax liability on RCM basis auto-populated from Table 4B, 4C & 4D, &
  • Table 7 - TDS/TCS Credit received are auto-populated and are non-editable.
Important points to consider while filing the GSTR-4 Annual Return by Offline utility tool.
  • After entering all the requisite details as asked in each sheet of Form GSTR -4, one must click on the ‘Validate’ button in order to validate the data in each worksheet in an offline tool.
  • At the time of uploading the JSON file, if an error file is generated as ‘Processed with Error’ due to the validation failure, the same file can be downloaded and corrected in an offline mode. Then the corrected file can be uploaded again by creating a new JSON File.
  • Upon upload of this JSON file, these records will get incrementally added to the records uploaded earlier. If the records are already on the Portal, against the same PAN or GSTIN, then those details will either get replaced or updated.
  • Payment of Taxes can be made only online after logging into the GST Portal.

For further information regarding the same, kindly click on the following link –

Edited by Minu Mishra

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