1.Steps to use the offline tool:
|Whether step is Online or Offline||Step to be taken|
|Offline||Navigate to Downloads – Offline Tools – GSTR-4 Annual Return Offline Tool to download the tool.|
|Online||Login and download the details of Annual Return as a JSON file by navigating to Services – Returns – Annual Return – GSTR-4 `Upload/Download JSON`|
This step is optional.
|Offline||Prepare Form GSTR-4 in offline tool in following steps:|
• Fill up the details in the various tables of the tool
• Add/ edit/ modify details in user input table(s)
Click on `Generate JSON File to Upload` it on GST Portal
|Online||Login to the GST Portal and upload generated JSON File by navigating to Services – Returns – Annual Return – GSTR-4 `Upload/Download JSON`|
- Details which can be entered in Offline Tool: Users can enter details in various Tables like 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)).3. Details which are un-editable in Offline Tool: Details in Table 5 (Summary of self-assessed liability as per FORM GST CMP-08), 6 (Row 1 to 11: Tax liability on RCM basis auto-populated from Table 4B, 4C & 4D) & 7 (TDS/TCS Credit received) are non-editable.4. Some important points related to using offline tool are:
• Click on the `Validate` button, to validate data in each worksheet in the offline tool, after all, details have been filled in that sheet.
• In case of validation failure of details on uploading the JSON file, an error file will be generated with status as `Processed with Error`. This file can be downloaded, open offline too, corrected, and can be uploaded again by creating a JSON file again.
• Upon upload of this JSON file, these records will get incrementally added to the records uploaded earlier. If there are pre-existing records on the Portal, against the same PAN/GSTIN, those details will get replaced/updated.
• Payment of Taxes can be made only online after logging into the GST Portal.
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