What is GSTR-4?

GSTR 4 is an annual return that has to be filed by the taxpayers who had opted for the composition scheme. Earlier it is used to be a quarterly return but later it was changed to annual return and in the place of quarterly return, CMP-08 is being followed.

What is GSTR-4 Offline Utility?

GSTR 4 Offline Utility (Annual Return) is available on GST Portal to facilitate the composition dealers to prepare the GSTR 4 Return

GSTR 4 Offline Tool - Solutions to some Common Issues

Common Issues in GSTR - 4 Offline Utility

Issue: While importing GSTR 4 JSON file (before filing GSTR 4 return) downloaded from the GST portal, an error message popping up as "Please Import Valid JSON File"

Solution: This might be due to validation syntax in the offline tool. Irrespective of the error, the data will import in the offline tool. So, simply press ok and check the sheet "5.CMP-08", you will find the data. Know how to view a JSON file in excel. Read now.

Issue: Copy, paste functions not working in the offline tool

Solution: You can check this article on how to use copy, paste functions in the offline tool - GSTR-4 Offline Utility - Copy, Paste Functions Explained


Issue: Where to enter Credit Notes/Debit Notes in Offline Tool?

Solution: You can enter the amount in the sheets 4A,4B,4C,4D net of Credit Notes/Debit Notes and Advances as the required details is party wise and not invoice wise

Issue: It is taking more time to open downloaded GSTR -4 Json File (Before filing return) in the offline tool

Solution: It is optional to download the GSTR 4 JSON file and import it in the offline tool as the data in the downloaded JSON file is only for viewing purpose in GSTR - 4  Offline utility and you can file your return without downloading the GSTR 4 JSON file as the downloaded JSON file only contains the details of CMP-08 and TDS and TCS Credit received. So, if you generated a JSON file, such file won't contain the details of CMP-08. So, you can continue the filing process without downloading the JSON file from the portal.


Note:  All these issues and solutions are for the GST Offline Tool(Annual Utility) Version 1.0.

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Published by

CA Kushwanth AVSR
(CA in Practice, CMA by Qualification)
Category GST   Report

  4 Shares   3972 Views


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