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Do you file GST returns? Do you have to fill in most of the data again and again because it disappears when the session expires or the website refreshes before the data is saved?You don’t have to worry anymore! At least not in case of GSTR-4 (Annual Return). The GST portal has come up with an offline utility of GSTR-4 (Annual Return) which has been made available for use since 06 August 2020.

What is this utility?

Form GSTR-4 (Annual Return) offline utility is an Excel based tool to facilitate preparation of annual return creation.You can download this offline utility from the Downloads section on the GST portal: www.gst.gov.in . However, keep in mind the following points before downloading it:

1. Always download and use the latest version of the offline utility as and when it is revised.

2. Note the minimum system requirements: The offline utility works best on Windows 7 and MS Excel 2007 and the later versions of both.

3. You can use the utility on laptop/desktop but not on mobile.

Are you eligible to file GSTR-4 (Annual Return)? Find out below!

GSTR-4  Good news for composition dealers

Who are eligible?

Who are not eligible?

· Who have opted for the composition scheme since registration

· Who opted out at any time during the financial year2019-2020

· Who opted in during the financial year2019-2020

· Non-resident taxable person

· Casual Taxable Person

· Input Service Distributor

· Person required to deduct tax at source u/s 51

· Person required to collect tax at source u/s 52

· UIN holder

· Regular taxpayer who has not opted for the composition scheme at any time during the financial year2019-20

What are the components of the offline utility?

There are 8 worksheets in the GSTR-4offline utility:

1. Read Me:T his sheet contains instructions on how to fill the data using the offline utility.

2. Home: This sheet allows you to open the downloaded GSTR-4 JSON file, generate JSON file to be uploaded, and open the downloaded error JSON file in case of any errors.

3. 4A.B2B: Enter the details of inward supplies (other than those attracting reverse charge) received from a registered supplier like Goods and Services Identification Number (GSTIN) of supplier, place of supply, supply type, rate-wise taxable value, integrated tax amount, central tax amount, state tax amount, etc.

4. 4B.B2BRC: Enter the details of inward supplies (attracting reverse charge) from a registered supplier. Note that “RC” refers to reverse charge here.

5. 4C.URP: Enter the details of inward supplies received from unregistered suppliers.

6. 4D. IMPS: Enter details of import of services such as place of supply, taxable value, rates, action.

7. CMP-08: This sheet is used to view auto-drafted details provided in filed CMP-08. Data can be imported and auto populated in this table from the ‘Open Downloaded GSTR-4 JSON File’. Otherwise, these details will be populated in this Table after upload of JSON file on GST portal.

8. Inward Outward Supplies: Enter tax rate-wise details of outward supplies during the financial year. The details of inward supplies shall be auto-drafted from table 4B, 4C and 4D for each tax rate-wise on click of “Compute button”.

9. TDS TCS Credit received: This sheet is used to view details related to TDS/TCS credit received during the year. Data can be imported from ‘Open Downloaded GSTR-4 JSON File’. Otherwise, these details will be populated in this Table after upload of JSON file on GST portal.

How to handle errors, if any?

After processing JSON file on the GST portal, follow these steps if the status shows ‘Processed with Error’:

1. Download the error report, which contains those entries that fail validation on the GST portal.

2. Once the error report is generated, open the same in offline utility by clicking Open Downloaded Error JSON File.

3. The message Error report successfully imported will be displayed. Click OK and correct the errors as mentioned in the column GST Portal Validation Errors in each sheet.

4. After making all corrections, again generate and upload JSON on the GST portal.


The above article is written by CA Chanchal Jain and could be reached for any queries, doubts relating to this article at chanchaljain2007@gmail.com or ca.jain18@gmail.com.

Disclaimer: The above article is meant for informational purpose only and does not purport to be advice or opinion, legal or otherwise, whatsoever. While due care has been taken during the compilation of this article to ensure that the information is accurate to the best of our knowledge and belief, the contents of such article do not substitute for professional advice that may be required. The individual expressly disclaims all and any liability to any person who has read this document or otherwise, in respect of anything, and of consequences of anything done, or omitted to be done by any such person in reliance upon the contents of this article.



Published by

CA Chanchal Jain
Category GST   Report

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