GSTR-4 COVER

Step by Step guide on how to File GSTR-4 (Composition Scheme) through Offline Utility?

Article Updated for April - June Quarter 2018

Tax payers who have opted for composition scheme under new GST regime have to furnish quarterly return in Form GSTR-4. The due date of filing GSTR-4 is 18th of month succeeding the quarter. For quarter 1 i.e. April to June the due date is 18th of July.

In this post you will learn to file GSTR-4 through offline utility in a very simple manner.

To download offline utility for GSTR-4 (Version 2.2), please click here.

Procedure for filing GSTR–4 online

For the sake of simplicity, the return filing procedure is divided into two parts. Part -1 comprises of details to be provided in the utility and Part -2 deals with the uploading of the JSON file and filing of return. 

Part – 1

#1 Open the offline utility file that you have downloaded. You will see that data of the utility is distributed under various sheets. Go to ‘Home’ sheet and enter GSTIN, Financial Year and Tax Period. See image below for reference.

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#2. Now, move over to sheet ‘4A&B(B2B)’ which contain the details of Inward Supplies received from a registered supplier (including supplies attracting reverse charge ). If you have purchased goods or availed services from registered supplier, then details such as GSTIN of supplier, Invoice number, date, Invoice Value, place of supply has to be mentioned.

CBEC has issued list of services and list of goods on which reverse charge is applicable.

(Note: To ensure error free filing, please Validate sheet after entering all the details by clicking on ‘Validate Sheet’ on top right corner of the sheet.)

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#3. If there are revisions in purchases such as purchase returns from ‘registered supplier’, then it is to be reported in sheet ‘5A(B2BA). Details such as Original GSTIN of supplier, original invoice number and date, revised invoice number, date and value etc are to be provided.

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#4. In the next sheet ‘4C(B2BUR)’ details of inward supplies received from an unregistered supplier have to be provided. If you have purchased goods or availed services from unregistered supplier, then reverse charge is applicable and required details needs to be furnished. However, if the purchases from unregistered supplier is less than ₹ 5,000 per day, then reverse charge is not applicable.

(Note: To ensure error free filing, please Validate sheet after entering all the details by clicking on ‘Validate Sheet’ on top right corner of the sheet.)

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#5. If there are revisions in purchases such as purchase returns from ‘unregistered supplier’, then it is to be reported in sheet ‘5A(B2BURA). Details such as Original invoice number and date, revised invoice number, date and value etc are to be provided.

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(Note: To ensure error free filing, please Validate sheet after entering all the details by clicking on ‘Validate Sheet’ on top right corner of the sheet.)

#6. In the sheet ‘4D(IMPS)’ details of Import of Service have to be furnished. If you have availed services from outside India, then it falls under Import of Service and reverse charge is applicable. All the requisite details such as Invoice number, date, Invoice Value, place of supply, rate and taxable value has to be provided.

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If there are revisions in invoicing of Import of Service during current period or of previous periods, it is to be provided in sheet ‘5A(IMPSA)’

(Note: To ensure error free filing, please Validate sheet after entering all the details by clicking on ‘Validate Sheet’ on top right corner of the sheet.)

#7. If you have issued debit notes or credit notes, details thereof has to be provided in sheets ‘5B(CDNR) and 5B(CDNUR)’. In case of registered supplier, invoice details have to be furnished along with other details. If there are any revisions in debit or credit notes issued during the current period or previous previods, it is to be reported in sheets ‘5C(CDNRA) and 5B(CDNURA)’.

#8. In the sheet ‘6(TXOS)’, details of turnover during the current period has to be furnished. Though there are three categories in the utility, 1%, 2% and 5%, only two categories i.e. 1% (for manufacturers and traders) and 5% (for restaurants not serving alcohol) are applicable. When you enter the amount in the applicable category, tax amount will be calculated automatically. If you are trader or manufacturer, 1% GST (CGST – 0.5% and SGST – 0.5%) is applicable. If you are restaurant (not serving alcohol) then 5% GST (CGST – 2.5% and SGST – 2.5% is applicable. 

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#9. Under sheet ‘8A(AT), details of advance paid in relation to reverse charge supplies are to be provided. Under sheet ‘8B(ATADJ), details of advance amount on which tax was paid in earlier period but invoice has been received in current period to be mentioned. 

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(Note: To ensure error free filing, please Validate sheet after entering all the details by clicking on ‘Validate Sheet’ on top right corner of the sheet.)

#10. After filling all the details come to ‘Home’ sheet and under ‘GSTR-4-Sectionwise Summary’, click ‘Get Summary’. After clicking you will see the details of all taxes and its total at the bottom of the section. This should tally with the taxes that you have paid. If you have not paid any taxes then you have to pay this amount to the government. If any excess tax is paid, it will show under Electronic Cash Ledger on the GST portal.

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 #11. To file GSTR-4 online, you have to generate JSON file from the utility. On the ‘Home’ sheet click on the ‘Generate JSON file to upload’. Save the file on your computer/laptop.

Part -2

#1. Login to your GST e-filing account by clicking on this link (https://services.gst.gov.in/services/login)  and go to Return Dashboard. After that, select Financial Year, then select period and click search. 

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#2. After clicking search you will see two options – Initiate Filing and Prepare Offline under the heading ‘Quarterly Return for registered person opting for composition levy’. Click on Prepare Offline. See image below for reference.

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#3. When you click on Prepare Offline, you will see two tabs ‘Upload’ and ‘Download’. Under upload, click on choose file and upload the JSON file. After uploading, come back on Return Dashboard and go to Initiate Filing section.

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#4. When you click on Initiate filing, you will have to enter the aggregate turnover of the preceding financial year i.e. F.Y. 2016-17 and aggregate turnover of the First Quarter of F.Y. 2017-18 i.e. April-June 2017. Please enter these details accurately, as no changes can be made after you have submitted. Save these details, agree to the acknowledgement and click submit. See image below for reference. 

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#5.  After clicking Submit, the details of tax liability and taxes paid will appear below it. Check the details and confirm it with the amount in the utility. Click File Return to complete the filing of GSTR-4.

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#6. To download the copy of GSTR-4, go to return dashboard, select the relevant period and click search. After clicking search, you will see the status of GSTR-4 as Filed under the heading ‘Quarterly Return for registered person opting for composition levy’. Click on View GSTR-4 and download GSTR-4 by again clicking on ‘Preview’ button. Save the pdf file for future reference.

Filing of GSTR-4 is very simple process. You can follow these steps to file your GSTR-4 for free. If you have any issues in filing GSTR-4 please comment below. I’ll be happy to guide you.

Pratik Gelda

I'm a qualified Chartered Accountant and I love to write about economics, finance, taxation and investments. My aim is to make my readers economically literate and financially independent

  • MOHAMMED IRFAN says:

    SIR CAN YOU TELL ME WHEN THE WATERMARK FINAL ON GSTR 4 ACKNOWLEDGEMENT APPEARS? i.e WHEN THE RETURN IS SUBMITTED OR RETURN IS FILED.

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