FAQs of FormGSTR-4 (Annual Return)Offline Utility
- About Form GSTR-4 (Annual Return) Offline Utility
- Download Form GSTR-4 (Annual Return) Offline Utility
- Download the Generated JSON File
- Worksheet Tabs in Form GSTR-4 (Annual Return) Offline Utility
- Entering and Validating Details in Offline Utility
- Upload the Generated JSON File
- Download Error JSON File
- Do’s & Don’ts
1. About FormGSTR-4(Annual Return)Offline Utility
1. What is Form GSTR- 4 (Annual Return) Offline Utility?
Form GSTR-4 (Annual Return) Offline utility is an Excel based tool to facilitate preparation of annual return creation in Form GSTR-4.
Form GSTR-4 (Annual Return) is an yearly return to be filed once, for each financial year, by the 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 1st April, 2019 onwards.
Such taxpayers are required to furnish details regarding summary of outward supplies, Inward supplies, import of services and supplies attracting reverse charge etc. in this form.
Once return is prepared using offline utility, it can be uploaded on GST Portal, by generating a JSON file.
2. Who needs to file Form GSTR-4 (Annual Return)?
All taxpayers who have opted for composition scheme under GST, for any period during the financial year, need to file Form GSTR-4 (Annual Return). This will include a taxpayer –
- Who have opted for composition scheme since registration and have never opted out subsequently; or
- who have opted in for composition scheme before starting of the financial year; or
- who have opted in for composition but subsequently opted out any time during the year.
3. Who doesn’t need to file Form GSTR-4 (Annual Return)?
Following persons are not required to file Form GSTR-4 (Annual Return):
- Non-resident taxable person
- Regular taxpayer who have not opted in composition scheme for any period during the financial year
- OIDAR
- Input service distributor
- Casual Taxable Person
- Person required to Deduct Tax at Source u/s 51
- Person required to Collect Tax at Source u/s 52
- UIN holder
4. What are the features of Form GSTR-4 (Annual Return) Offline Utility?
The Key Features of Form GSTR-4 (Annual Return) Offline Utility are given below:
- In Form GSTR-4, details of Table 4A, 4B, 4C, 4D and Table 6 (row 12 to 16) can be prepared offline, with no connection to Internet.
- In Form GSTR-4, details of Table 5 can be used to view auto-drafted details provided in filed Form CMP-08 for the financial year and Table 7 can be used to view TDS/TCS credit received during the year. These tables are non-editable.
- Most of the data entry and business validations are inbuilt in the offline utility reducing chances of errors upon upload to GST Portal.
- Payment of tax, interest or late fee can be made ONLY after logging to the GST Portal.
5. Can I file Form GSTR-4 (Annual Return) using Offline Utility?
No. You can prepare the above tables in Form GSTR-4 (Annual Return) using the offline utility and then create a JSON file to upload on the Portal. Filing can take place only online on the GST Portal.
6. What details in Form GSTR-4 (Annual Return) can be entered by taxpayer using the Offline Utility?
Details for following Tables of Form GSTR-4 (Annual Return) can be entered by taxpayer using the offline Tool:
- Table 4A. B2B: To add details of inward supplies received from a registered supplier (other than reverse charge).
- Table 4B. B2BRC: To add details of inward supplies received from a registered supplier (attracting taxability on reverse charge basis)
- Table 4C. URP: To add details of inward supplies received from an unregistered supplier
- Table 4D. IMPS: To add details of import of service
- Table 6. Inward outward supplies: To enter tax rate wise details of outward supplies made during the financial year (in Row 12 to 16 )
2. Download Form GSTR-4 (Annual Return) Offline Utility
7. From where can I download Form GSTR-4 (Annual Return) Offline Utility in my system?
To download and open Form GSTR-4 (Annual Return) Offline Utility in your system from the GST Portal, perform following steps:
- Access the GST Portal: http://www.gst.gov.in.
- Go to Downloads >Offline Tools >GSTR-4 (Annual) offline tool option and click on it
- Unzip the downloaded Zip file which contains GSTR_4_Annual_Offline_Utility.xls excel sheet.
- Open the GSTR_4_Offline_Utility.xls excel sheet by double clicking on it.
- Read the ‘Read Me’ instructions on excel sheet and then fill up the worksheet accordingly.
Note: Downloading Form GSTR-4 (Annual Return) Offline utility is a one-time activity. However, the utility may get updated in future. So, always use the latest version available on the GST Portal.
8. Do I need to login to GST Portal to download the Form GSTR-4 (Annual Return) Offline Utility?
No. You can download the Form GSTR-4 (Annual Return) Offline Utility under ‘Downloads’ section without logging in to the GST Portal.
9. What are the basic system requirements/configurations required to use Form GSTR-4 (Annual Return) Offline Tool?
The Offline tool functions best on Windows 7 and above and MS EXCEL 2007 and above.
10. Is Offline utility mobile compatible?
Designed and Developed by GSTN
3. Download the Generated JSON File
11. Why do I need to download the generated JSON file from the GST Portal?
You can download the generated JSON file from the GST Portal to:
- view details provided in filed Form CMP-08 in the relevant FY.
- view details related to TDS/TCS credit received and accepted during the year.
- edit Form GSTR-4 data already filled on GST Portal.
- edit details already uploaded through offline tool on GST Portal.
12. How can I download the JSON file from the GST Portal?
Login to the portal with valid credentials. Navigate to Services > Returns > Annual Return > Select the Financial Year > SEARCH > UPLOAD/DOWNLOAD JSON > GENERATE JSON FILE TO DOWNLOAD button to download the JSON file from the GST Portal.
13. Do I need to login to GST Portal to download the generated JSON file using Form GSTR-4 (Annual Return) Offline Utility?
Yes. You must login in to the GST Portal to download the generated JSON file using Form GSTR-4 (Annual Return) Offline Utility. However, this step is optional.
14. Is it mandatory to enter details in all worksheets (tables)?
It is not mandatory to fill up data in all worksheets/tables. The worksheet for which no details are required to be reported can be left blank.
4. Worksheet Tabs in Form GSTR-4 (Annual Return) Offline Utility
15. How many worksheet-tabs are there in Form GSTR-4 (Annual Return) Offline Utility
There are 8 worksheet-tabs in FormGSTR-4 (Annual Return) Offline Utility. These are:
- Read me
- Home
- 4A. B2B
- 4B. B2BRC
- 4C. URP
- 4D. IMPS
- 5. CMP-08
- 6. Inward outward supplies
- 7. TDS TCS Credit received
16. What is the use of Read Me worksheet-tab?
The Read Me sheet contains Introduction and help instructions for you to to read and use them to easily fill up data in Form GSTR-4 (Annual Return) Offline Utility.
17. What is “Go Home” button?
On click of ‘Go Home’, offline utility navigates to the Home sheet directly.
18. What is the use of Home worksheet-tab?
The Home sheet is the main page of the utility. It is used to perform following functions:
- Enter mandatory details— GSTIN and Financial Year — Without entering these details, you will not be able to validate the data which you have entered in various worksheets and also you will not be able to import the JSON file into the offline utility.
- Import and open JSON File downloaded from GST portal using Open Downloaded
GSTR-4 JSON File button. (User has to first import the JSON file from portal for auto computed values). However, this step is optional and user can skip this step and still generate JSON for upload. - Enter details in worksheet-tab
- Generate JSON file, for upload of Form GSTR-4 (Annual Return) details prepared offline on GST portal, using Generate JSON File to upload button.
- Import and open Error JSON File downloaded from GST portal using Open Downloaded Error JSON File button.
19. What is the use of ‘4A. B2B’ worksheet-tab?
The 4A. B2B sheet contains Table 4A. It is used to perform following 3 functions:
- Enter tax rate wise consolidated details of inward supplies received from a registered supplier (other than reverse charge).
- Validate the entered details using the Validate Sheet button.
- Navigate to the Home page by clicking on the Go Home button or navigate to the next sheet.
20. What is the use of ‘4B. B2BRC’ worksheet-tab?
The 4A. B2BRC sheet contains Table 4B. It is used to perform following 3 functions:
- Enter tax rate wise consolidated details of inward supplies received from a registered supplier (reverse charge).
- Validate the entered details using the Validate Sheet button.
- Navigate to the Home page by clicking on the Go Home button or navigate to the next sheet.
21. What is the use of ‘4C. URP’ worksheet-tab?
The 4C. URP sheet contains Table 4C. It is used to perform following 3 functions:
- Enter tax rate wise consolidated details of inward supplies received from an unregistered supplier.
- Validate the entered details using the Validate Sheet button.
- Navigate to the Home page by clicking on the Go Home button or navigate to the next sheet.
22. What is the use of ‘4D. IMPS’ worksheet-tab?
The 4D. IMPS sheet contains Table 4D. It is used to perform following 3 functions:
- Enter tax rate wise consolidated details of import of service.
- Validate the entered details using the Validate Sheet button.
- Navigate to the Home page by clicking on the Go Home button or navigate to the next sheet.
23. What is the use of ‘5. CMP-08’ worksheet-tab?
The 5. CMP-08 sheet contains Table 5. It is used to view auto-drafted details provided in filed Form CMP-08 for the financial year. Data can be imported and auto populated in this Table from the ‘Open Downloaded GSTR-4 JSON File’, if the same has been downloaded from GST portal into the Offline Tool. Otherwise, these details will be populated in this Table after upload of JSON file on GST portal.
24. What is the use of ‘6. Inward outward supplies’ worksheet-tab?
The 6. Inward Outward Supplies sheet contains Table 6. It is used to perform following 3 functions:
- Enter the tax rate wise details of outward supplies during the financial year.(in Row 12 to 16)
- In this table, 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.( in Row 1 to 11)
- Validate the entered details using the Validate Sheet button.
- Navigate to the Home page by clicking on the Go Home button or navigate to the next sheet.
25. What is the use of ‘7. TDS TCS Credit Received’ worksheet-tab?
The 7. TDS TCS Credit Received sheet contains Table7. It is used to view details related to TDS/TCS credit received during the year. Data can be imported and auto populated in this Table from the ‘Open Downloaded GSTR-4 JSON File’, if the same has been downloaded from GST portal into the Offline Tool. Otherwise, these details will be populated in this Table after upload of JSON file on GST portal.
5. Entering & validating Details in Offline Utility
26. How can I prepare details in Offline Utility?
- Download the GSTR-4 (Annual) Offline tool from GST Portal under Downloads section and open it on your system.
- Enter edit/view the details in table no. 4 and table 6 (row 12 to 16)
- Generate the JSON file for upload.
27. Can I generate the JSON file from the offline tool without first importing and opening the JSON file into the offline tool?
Yes, you can generate the JSON file from the offline tool without first importing and opening the JSON file into the offline tool.
28. Can the offline utility populate name of the taxpayer based on GSTIN in “Home” Sheet?
No, the offline utility cannot populate name of the taxpayer based on GSTIN, as details will not be there to fetch name of the taxpayer in Excel/offline utility. GSTIN is to be manually entered. However, it can validate structure of GSTIN when GSTIN is entered in “Home” sheet of Offline utility.
29. Can I enter negative or decimal amounts in the offline utility?
Yes, you can enter any negative value and decimal values in the offline utility, wherever applicable.
30. What is meant by Add or Delete option under Action column?
You need to select Add or Delete option for each row with data to be added or deleted on the GST Portal.
31. What is “Validate Sheet” button?
After entering the data in each sheet, you must click on ‘Validate Sheet’ button to validate the records. If there are any errors, then those errors will be displayed in ‘Sheet validation errors’ column. You must correct these errors before you move to next sheet or generate JSON file to upload.
32. Can the offline utility validate all details entered in it?
No, the offline utility will not be able to validate all the details as it would have no connection with GST portal at the time of data entry. Only limited validations would be available in the offline utility tool, namely: GSTIN structure, type of tax etc.
33. After clicking “Validate Sheet” button, I can see cells highlighted in red and “Sheet Validation” column only shows “Error in row”. How can I know details about the error?
Point your mouse-cursor on each of the red-highlighted cells to read the error description of each cell. A yellow description box will appear. Correct the errors as mentioned in the description box Alternatively, click Review > Show All Comments link in the ribbon-tab of the excel to view all the comments together.
34. When will I be able to validate all details entered in the offline utility?
Most of the validations are made available in the offline tool itself on click of “validate sheet” button. The validations that have dependency of online connectivity like GSTIN validation, tax rates, POS etc. would be done at the time of upload of JSON File created using offline tool.
6. Upload the Generated JSON File
35. Do I need to login to GST Portal to upload the generated JSON file using Form GSTR-4 (Annual Return) Offline Utility?
Yes. You must login in to the GST Portal to upload the generated JSON file using Form GSTR-4 (Annual Return) Offline Utility.
36. I am uploading Form GSTR-4 (Annual Return) JSON File again, after making changes. What will happen to details of the previous upload?
In case, some details exist from previous upload, it will be updated with latest uploaded details.
These details will be updated GSTIN wise for Table 4A and 4B and PAN wise for Table 4C.
37. Can I generate the JSON file from the offline utility without entering any details in any sheet?
No. You can’t generate nil JSON file.
7. Download Error JSON File
38. What will the error report contain?
Error Report will contain only those entries that failed validation checks on the GST portal. The successfully-validated entries can be previewed online.
39. Does the downloaded Error JSON File contain all the entries I have uploaded on the GST Portal?
No, the downloaded Error JSON File contains records which have failed validation during upload on the GST portal.
40. I’ve uploaded Form GSTR-4 (Annual Return) JSON File and it was processed without error. Do I need to download the generated file?
No, it is not necessary for you to download the Form GSTR-4 (Annual Return) JSON File processed without error. You can download it only if you want to view or update the details added previously.
Downloaded JSON file will contain the revised/updated details which you have previously uploaded on the GST Portal through offline/online mode.
8. Do’s & Don’ts
41. Is there a list of key Dos and Don’ts we need to keep in mind while making entries in the utility?
Yes. Please refer to the following list of Dos and Don’ts for your easy reference:
For more FAQs related to Form GSTR-4 (Annual Return) and Online filing of Form GSTR-4 (Annual Return) on the GST Portal, please refer to Form GSTR-4 Online FAQs
Manual of Form GSTR-4 (Annual Return) Offline Utility
Form GSTR-4 (Annual Return) Offline Utility Overview
Form GSTR-4 (Annual Return) Offline utility is an Excel based tool to facilitate the preparation of annual return creation in Form GSTR-4. Form GSTR-4 (Annual Return) is a yearly return to be filed once, for each financial year, by the 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 1st April, 2019 onwards. Such taxpayers are required to furnish details regarding summary of outward supplies, Inward supplies, import of services and supplies attracting reverse charge etc. in this form.
Once return is prepared using offline utility, it can be uploaded on GST Portal by generating a JSON file.
Details for following Tables of Form GSTR-4 (Annual Return) can be entered by taxpayer using the offline Tool:
- Table 4A. B2B: To add details of inward supplies received from a registered supplier (other than reverse charge).
- Table 4B. B2BRC: To add details of inward supplies received from a registered supplier (for liabilities attracted on reverse charge basis)
- Table 4C. URP: To add details of inward supplies received from an unregistered supplier
- Table 4D. IMPS: To add details of import of service
- Table 6. Inward /Outward Supplies: To enter tax rate wise details of outward supplies during the financial year (in Row 12 to 16)
Once return is prepared using offline utility, it is to be uploaded on GST Portal by creating a JSON file and then you can make payment of late fees, if any, sign it through DSC or verify through EVC and file it.
To Prepare FormGSTR-4 (Annual Return) using offline utility, perform following steps:
A. Download the FormGSTR-4 (Annual Return) Offline Utility
B. Open the FormGSTR-4 (Annual Return) Offline Utility Excel Worksheet
C. Download FormGSTR-4 JSON File(s) from GST Portal
D. Open Downloaded FormGSTR-4 (Annual Return) JSON Files
E. Add table-wise details in the Worksheets
F. Generate JSON File to upload
G. Upload the generated JSON File on GST Portal
H. Preview Form GSTR-4 (Annual Return) on the GST Portal
I. Download Error Report, if any
J. Open Downloaded Error FormGSTR-4 (Annual Return) JSON File(s)
Click each hyperlink above to know more.
To know about the following steps of filing Form GSTR-4 (Annual Return) on the GST Portal, please refer to: Form GSTR-4 (Annual Return) Online Manual
K. Compute Liabilities and Pay Late Fees (If any)
L. File FormGSTR-4 (Annual Return) with DSC/EVC
M. Download Filed Return
Downloading Form GSTR-4 (Annual Return) Offline Tool and Uploading Form GSTR-4 details
Downloading of json file from portal is not mandatory to prepare Form GSTR-4 in offline tool.
A. Download Form GSTR-4 (Annual Return) Offline Utility
To download the FormGSTR-4 (Annual Return) Offline Utility, perform following steps:
Downloading the Form GSTR-4 (Annual Return) Offline utility is a one-time activity.
However, the utility may get updated in future. So, always use the latest version available on the GST Portal.
1. Access the http://www.gst.gov.in URL. The GST Home page is displayed. Click the Downloads > Offline Tools > GSTR-4 (Annual) offline tool option.
You can download the Form GSTR-4 (Annual Return) Offline Utility from the Portal without logging in to the GST Portal.
2. Form GSTR-4 (Annual) Offline tool page is displayed. Click the Download hyperlink.
Make sure you carefully read important message and System Requirement details displayed on the page.
3. An Information popup opens. Click PROCEED.
4. Zipped Form GSTR-4 Offline Utility folder gets downloaded.
Go back to the Main Menu
B. Open the Form GSTR-4 (Annual Return) Offline Utility Excel Worksheet
To open the downloaded Form GSTR-4 (Annual Return) Offline Utility Excel Worksheet, perform following steps:
1. Extract the files from the downloaded zipped folder GSTR_4_Annual_Offline_Utility.zip and you will see GSTR_4_Annual_Offline_Utility excel file in the unzipped folder. Right-click and click Open.
2. Click Enable Editing.
3. Click Enable Content.
Note: The Home sheet is the main page of the utility. It is used to perform following functions:
A. Enter mandatory details— GSTIN and Financial Year — Without entering these details, you will not be able to validate the data which you have entered in various worksheets and also you will not be able to create or import the JSON file into the offline utility.
B. Import and open JSON File downloaded from GST portal using Open Downloaded GSTR-4 JSON File button. Taxpayer can proceed directly also to prepare return in offline tool.
C. Enter details in worksheet-tab
D. Generate JSON file, for upload of Form GSTR-4 details prepared offline on GST portal, using Generate JSON File to upload button.
E. Import and open Error JSON File downloaded from GST portal using Open Downloaded Error JSON File button, if required.
4.Then, click the Read Me tab to display it. It contains introduction and help instructions. Scroll down to read all the instructions carefully. Once you have completed your reading, you can now proceed to enter details in the worksheet.
Go back to the Main Menu
C. Download Form GSTR-4 (Annual Return) JSON File(s) from the GST Portal
To download the generated JSON File from the GST Portal, if some information has been filled up online, perform following steps:
1. Access the http://www.gst.gov.in URL. The GST Home page is displayed. Login to the portal with valid credentials. Dashboard page is displayed. Click the Services > Returns > Annual Return command. Alternatively, you can also click the Annual Return link on the Dashboard.
2. The File Annual Returns page is displayed. Select the Financial Year for which you want to file the return from the drop-down list. Click the SEARCH button.
3. The Form GSTR-4 (Annual Return) tile is displayed, with an Important Message box on the bottom. In the Form GSTR-4 (Annual Return) tile, click the UPLOAD/DOWNLOAD JSON button.
4. The Upload section of the Offline Upload and Download for Form GSTR-4 (Annual) page is displayed, by default. Click the Download section.
5. Click the GENERATE JSONFILE TODOWNLOAD button.
6. A message is displayed that “Your request for generation has been accepted kindly wait for 20 min”
7. Once the JSON file is downloaded, click the “Click here to download – File 1” link.
8. The generated JSON file is downloaded. Generated JSON file contains the details of table 4A, 4B, 4C and 4D, if already filled up. Data so downloaded can be edited and can be used to prepare details of Form GSTR-4 (Annual Return) for upload on the GST Portal. Tables 5 & 7 are not editable.
9. Unzip the downloaded file which contain the generated JSON file.
Go back to the Main Menu
D. Open Downloaded Form GSTR-4 (Annual Return) JSON File(s)
Open the downloaded Form GSTR-4 (Annual Return) JSON File, to prepare details of Form GSTR-4 (Annual Return) in the Offline Tool, perform following steps:
1. Go to the Home tab and enter your GSTIN and Financial Year (select from the drop-down list) for which you want to file Form GSTR-4 (Annual Return).
2. Click the Open Downloaded Form GSTR-4 JSON File button.
3. Select the downloaded (.JSON) file and click on OK to proceed.
4. Success message is displayed. Click the OK button to proceed.
Go back to the Main Menu
E. Add table-wise details in the Worksheets
To add table- wise details in the Worksheet, perform following steps:
Go to the 4A. B2B tab and enter details of inward supplies received from a registered supplier (other than reverse charge). Under Action column, select Add if you want to add the details on the GST Portal. Please note that Delete option is meant for deleting data on the GST portal. These details will be updated GSTIN wise for Table 4A.
Note: Inward supplies attracting reverse charge, are not to be provided in table 4A and the same are required be provided in table 4B
Note: The table below provides the worksheet name, table name and detailed description for this worksheet.
2. Once the details are entered, click the Validate Sheet button. In case of unsuccessful validation, click here to know more.
3. A popup Message box appears “Sheet successfully validated”. Click OK.
4. Go to the 4B. B2BRC tab and enter the details of inward supplies received from a registered supplier (reverse charge). Under Action column, select Add if you want to add the details on the GST Portal. Please note that Delete option is meant for deleting data on the GST portal.
These details will be updated GSTIN wise for Table 4B.
Note: : Inward supplies other than those attracting reverse charge, are not to be provided in table 4B and the same need be provided in table 4A.
Note: The table below provides the worksheet name, table name and detailed description for this worksheet.
5. Once the details are entered, click the Validate Sheet button.
In case of unsuccessful validation, click here to know more.
6. A popup Message box appears “Sheet Successfully Validated.” Click OK .
7. Go to 4C. URP tab and enter the details of inward supplies received from an unregistered supplier. Under Action column, select Add if you want to add the details on the GST Portal.
Please note that Delete option is meant for deleting data on the GST portal. These details will be updated PAN wise for Table 4C.
Note: The record can also be added without providing the PAN details, if same is not available
Note: The table below provides the worksheet name, table name and detailed description for this worksheet.
8. Once the details are entered, click the Validate Sheet button.
In case of unsuccessful validation, click here to know more.
9. A popup Message box appears “Sheet Successfully Validated.”. Click OK.
10. Go to the 4D. IMPS tab and enter the details of import of service.
Note: The table below provides the worksheet name, table name and detailed description for this worksheet.
11. Once the details are entered, click the Validate Sheet button.
In case of unsuccessful validation, click here to know more.
12. A popup Message box appears “Sheet Successfully Validated.” Click OK.
13. Go to the 5. CMP-08 tab and view auto-drafted details provided in filed Form CMP-08 for the financial year, if JSON file is downloaded from the portal. The data is non-editable.
Note: The table below provides the worksheet name, table name and detailed description for this worksheet. Data will be available in the table if JSON file is downloaded from the portal.
14. Go to the 6. Inward outward supplies tab and enter tax rate wise details of outward supplies during the financial year.
Note: The table below provides the worksheet name, table name and detailed description for this worksheet.
15. Once the details are entered, click the Compute button.
Note: You can declare your outward supplies in the user input cells in row 1 – 5.
Once you click on the ‘Compute’ button, Table 4B, 4C and 4D data will be auto-populated in Table 6 with inward supplies attracting reverse charge (rate wise) in rows 6 – 22.
16. Click OK button.
17. Inward Supplies table is auto-populated with details from Table 4B, 4C and 4D.
18. Once the details are reviewed, click the Validate Sheet button.
In case of unsuccessful validation, click here to know more.
19. A popup Message box appears “Sheet Successfully Validated.” Click OK.
20. Go to the 7. TDS TCS Credit received tab and view details related to TDS/TCS credit
received.
Note: Amount of TDS and TCS are auto-drafted based on the Returns/Statements filed by TDS and TCS taxpayers. The values in Table 7, TDS and TCS credit received will be populated based on the amount accepted and credited to Electronic cash ledger during that financial year. Details provided in Table 7 cannot be edited.
Note: The table below provides the worksheet name, table name and detailed description for this worksheet. The data in this table will be available if JSON file is downloaded from the portal and TDS/TCS credit is available.
21. In case of unsuccessful validation, error-intimation popup will appear and the cells with error will be highlighted. Close the popup by clicking OK.
22. The comment box for each cell, that has errors, will show the error message. The user can read the error description of each cell and correct the errors as mentioned in the description box.
23. Alternatively, click the Review ribbon-tab > Show All Comments link to view the comments for fields with errors.
24. After you have corrected all the errors, again click the Validate Sheet button.
25. A popup Message box appears “Sheet Successfully Validated.” Click OK.
Go back to the Main Menu
F. Generate JSON File to upload
To generate JSON File to upload, perform following steps:
1. From the tab you are on, go to the ‘Home’ sheet by either clicking the ‘Go Home’ button or clicking the ‘Home’ sheet.
2. Click the Generate JSON File to upload button.
3. A success message is displayed that “data in the sheets are successfully captured in the JSON file. Please save this file and upload in the online portal to initiate filing.” Click OK.
4. A Save As pop-up window appears. Select the location where you want to save the JSON file, enter the file name and click the SAVE button.
5. The JSON file is saved at the selected location.
Go back to the Main Menu
G. Upload the generated JSON File on GST Portal
To upload the generated JSON File on the GST Portal, perform following steps:
1. Access the http://www.gst.gov.in URL. The GST Home page is displayed. Login to the portal with valid credentials. Dashboard page is displayed. Click the Services > Returns > Annual Return command. Alternatively, you can also click the Annual Return link on the Dashboard.
2. The File Annual Returns page is displayed. Select the Financial Year for which you want to file the return from the drop-down list. Click the SEARCH button.
3. The Form GSTR-4 (Annual Return) tile is displayed, with an Important Message box on the bottom. In the Form GSTR-4 (Annual Return) tile, click the UPLOAD/DOWNLOAD JSON button.
4. The Upload section of the Offline Upload and Download for Form GSTR-4 (Annual) page is displayed, by default. Click the Choose File section.
10. Browse and navigate the JSON file to be uploaded from your computer. Click the Open button.
11. The Upload section page is displayed. A green message appears confirming successful upload and asking you to wait while the GST Portal validates the uploaded data. And, below the message, is the Upload History table showing Status of the JSON file uploaded so far.
Note: In case, some details exist from previous upload, it will be updated with latest uploaded details. These details will be updated GSTIN wise for Table 4A and 4B and PAN wise for Table 4C.
12. In case, there was some error in data uploaded, like invalid GSTIN etc. then the Upload History table will show the Status of the JSON file as “Processed with Error”. Rectify the error and upload the JSON file again by following the steps mentioned in the hyperlink to download error report, if any: Download Error Report, If any
Go back to the Main Menu
H. Preview Form GSTR-4 (Annual Return) on the GST Portal
To preview FormGSTR-4 (Annual Return) on the GST Portal, perform following steps:
1. Click the PROCEED TO GSTR4 DASHBOARD button or navigate to Services > Returns > Annual Return > Select the Financial Year > SEARCH > PREPARE ONLINE.
2. The Form GSTR-4 Annual Return page is displayed.
3. The details you had successfully uploaded on the portal using the Offline Utility would be displayed in Table 4 to 7.
For knowing how to proceed to file and file the Form GSTR-4 Return online, please follow the steps mentioned in the following hyperlink: Form GSTR-4 (Annual Return) Online Manual
Go back to the Main Menu
1. Download Error Report, if any
To download the Error report, if any, while uploading Form GSTR-4 (Annual Return) JSON File, for correcting entries that failed validation on the GST portal, perform following steps:
1. Error Report will contain only those entries that failed validation checks on the GST Portal.
The successfully-validated entries can be previewed online. Click Generate error report hyperlink.
2. A confirmation -message is displayed and Columns Status and Error Report change as shown.
3. Once the error report is generated, Download error report link is displayed in the Column Error Report. Click the Download error report link to download the zipped error report.
4. The error JSON File is downloaded on your machine. Error Report will contain only those entries that failed validation checks on the GST portal. Unzip the file.
5. Import the JSON file into the offline utility and make updates as necessary, as explained below.
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J. Open Downloaded Error Form GSTR-4 (Annual Return) JSON File(s)
To open the downloaded Error Form GSTR-4 (Annual Return) JSON File, for correcting entries that failed validation on the GST portal, perform following steps:
1. Open Form GSTR-4 Offline Utility and go to the Home tab. Under the section Error File Handling, click the Open Downloaded Error JSON File button.
2. A file dialog box will open. Navigate to extracted error file. Select the file and click the OK button.
3. Success message will be displayed. Click the OK button to proceed.
4. The message displays the name of the sheets where error is present. Click OK.
5. Navigate to individual sheets. Correct the errors, as mentioned in the column “GST Portal Validation Errors” in each sheet.
6. After making corrections in a sheet, click the Validate Sheet button to validate the sheet.
Similarly, make corrections in all sheets and click the Validate Sheet button in each sheet.
7. Error is rectified and GST portal validation errors column is blank now.
8. From the tab you are on, go to the Home tab by either clicking the Go Home button or clicking the Home tab to generate summary. Follow steps mentioned in the following hyperlinks to generate and upload the JSON file: Generate JSON File to upload and Upload the generated JSON File on GST Portal.
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