About Form GSTR-4 (Annual Return) Offline Utility

All about Form GSTR-4 (Annual Return) Offline Utility
All about Form GSTR-4 (Annual Return) Offline Utility. How to fill GSTR-4 Annual return form offline to online

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.

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.

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

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.

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.

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 )