GST Compliance – GSTR-4 (Annual Return) Offline Utility

Filing FORM GSTR-4 (Annual Return) using the Offline Utility

Edition: September 2025
Disclaimer: This manual is prepared for educational and compliance facilitation purposes. It does not substitute the provisions of law, notifications, or circulars issued by the Government. Readers are advised to refer to the original statutory provisions wherever required.

✍️ Preface

FORM GSTR-4 (Annual Return) is the yearly return for taxpayers registered under the Composition Scheme, applicable from FY 2019-20 onwards. It requires reporting of outward supplies, inward supplies (including reverse charge), imports of services, and TDS/TCS credits.

To assist small taxpayers, GSTN provides the GSTR-4 (Annual Return) Offline Utility, an Excel-based tool that helps prepare data offline and upload it later as a JSON file to the GST Portal.

This manual consolidates the law, purpose, offline filing process, FAQs with statutory basis, and a compliance checklist for practitioners and taxpayers.

📑 Table of Contents

1. The Law Governing GSTR-4 (Annual Return)

2. Purpose of the Offline Utility

3. System Requirements

4. Step-by-Step Filing Process (How Do I)

5. FAQs (with Basis)

6. Compliance Checklist (Fillable Format)

⚖️ 1. The Law Governing GSTR-4 (Annual Return)

• Section 39, CGST Act, 2017 – Return filing obligations.

• Rule 62, CGST Rules, 2017 – Prescribes GSTR-4 filing for composition taxpayers.

• Notification 21/2019-CT (23.04.2019) – Notified annual GSTR-4 in place of quarterly filing.

• Late Fee & Interest: Sec. 47 (late fee), Sec. 50 (interest).

📝 2. Purpose of the Offline Utility

• Facilitates annual compliance for composition taxpayers.

• Allows preparation of Table 4 (inward supplies, imports) and Table 6 (outward supplies) offline.

• Auto-populates Table 5 (CMP-08 data) and Table 7 (TDS/TCS credits) when JSON is imported.

• Minimizes errors through inbuilt validations before upload.

• Particularly useful where internet connectivity is poor.

💻 3. System Requirements

• OS: Windows 7 & above.

• Software: MS Excel 2007+ or equivalent.

• Disk Space: 200 MB free.

• Internet: Required only for uploading JSON.

• Note: Not mobile compatible.

🛠️ 4. How Do I – Stepwise Filing Process

Step 1: Download Utility

• From www.gst.gov.in → Downloads > Offline Tools > GSTR-4 (Annual) Offline Utility.

Step 2: Open Tool

• Unzip folder → open Excel file → Enable Editing & Content.

• Enter GSTIN & FY in “Home” tab (mandatory).

Step 3: Import JSON (Optional)

• Can import prefilled data (CMP-08, TDS/TCS) by downloading JSON from portal.

Step 4: Enter Details Table-Wise

• 4A (B2B): Inward from registered suppliers.

• 4B (B2BRC): Inward under reverse charge.

• 4C (URP): Inward from unregistered suppliers.

• 4D (IMPS): Import of services.

• 6: Outward supplies (row 12–16); inward auto-computed from Tables 4B–4D.

• Validate each sheet until “Sheet Successfully Validated”.

Step 5: Generate JSON File

• From “Home” tab → click Generate JSON File to Upload.

• Save JSON locally.

Step 6: Upload on GST Portal

• Login → Services > Returns > Annual Return.

• Upload JSON; portal validates.

• Preview data in Tables 4–7.

Step 7: Correct Errors (if any)

• Download error JSON from portal.

• Open in utility, correct flagged rows, re-validate, re-upload.

Step 8: Submit & File

• Preview GSTR-4 online → pay late fee if applicable → file with DSC/EVC.

• ARN generated; acknowledgement available.

❓ 5. FAQs (with Basis)

Q1. Who must file GSTR-4 (Annual Return)?
All composition taxpayers for any period in FY. (Rule 62, CGST Rules)

Q2. Who is exempt?
Regular taxpayers, NRTP, ISD, OIDAR, TDS/TCS deductors, UIN holders. (Rule 62, CGST Rules)

Q3. What tables can be filled offline?
Tables 4A–4D (inward), Table 6 (outward). (GSTN Manual)

Q4. Are Tables 5 & 7 editable?
No, they are auto-drafted (CMP-08 & TDS/TCS). (GSTN Manual)

Q5. Can JSON be generated without importing portal JSON?
Yes. (FAQ 27)

Q6. Is name auto-fetched from GSTIN?
No, only GSTIN format validation. (FAQ 28)

Q7. Can negative/decimal values be entered?
Yes, wherever applicable. (FAQ 29)

Q8. How are add/delete actions handled?
Select in “Action” column to reflect changes in portal. (FAQ 30)

Q9. What is “Validate Sheet”?
Runs inbuilt checks; errors highlighted for correction. (FAQ 31–33)

Q10. Must I log in to upload JSON?
Yes. (FAQ 35)

Q11. What happens if JSON is re-uploaded?
Latest upload overwrites earlier data. (FAQ 36)

Q12. Can Nil JSON be generated?
No. (FAQ 37)

Q13. What does Error JSON contain?
Only entries failing GST Portal validation. (FAQ 39)

Q14. Is downloading processed JSON mandatory?
No, only if you want to view/edit uploaded data. (FAQ 40)

Q15. Key Do’s & Don’ts?
Enter valid GSTIN, validate each sheet, don’t change .json extension, avoid cut-paste errors. (FAQ 41)

✅ 6. Compliance Checklist (Fillable Format)