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How toFiling Form GSTR-4 (Annual Return) (For FY 2019-20 Onwards)

How toFiling Form GSTR-4 (Annual Return) (For FY 2019-20 Onwards)

How can I create and file details in Form GSTR-4 (Annual Return) (For FY 2019-20 Onwards)?

To create and file details in Form GSTR-4 (Annual Return, For FY 2019-20 Onwards), perform following steps:

(I) In case, you want to file NIL return in Form GSTR-4 (Annual Return), click here.

(II) In case, you want to file return in Form GSTR-4 (Annual Return), perform following steps:

A. Login and Navigate to Form GSTR-4 (Annual Return) page

B. Enter details in various tiles

C. Preview Form GSTR-4 (Annual Return)

D: Payment of Tax

E. File Annual Return Form GSTR-4 (Annual Return) with DSC/ EVC

A. Login and Navigate to Annual Return Form GSTR-4 page

1. Access the http://www.gst.gov.in URL. The GST Home page is displayed. Login to the GST Portal with valid credentials. Click the Services > Returns > Annual Return option.

Note: 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 annual return from the drop-down list. Click the SEARCH button.

3. The File Returns page is displayed. Please read the important message in the boxes carefully. In the Annual Return GSTR-4 tile, click the PREPARE ONLINE button.

NotePREPARE ONLINE button for filing Form GSTR-4 will be enabled only after filing all applicable Form CMP-08 statements for the Financial Year.

4. The GSTR-4 Annual Return page is displayed. Enter the aggregate turnover of previous financial year and click SAVE.

Note:

  • You will not be able to proceed further without entering aggregate turnover of previous financial year.
  • In case, you were registered during the current FY or had nil aggregate turnover, please enter ‘0’ (Zero) here.
  • On saving aggregate turnover details, other buttons on this screen will get enabled.

Note: You can click the Help link to view Help related to this page.

5. A confirmation message is displayed that Save request has been acknowledged.

6 (a) To file Nil returnNil Form GSTR-4 Annual Return can be filed by you, for the financial year, if you have, for all applicable quarters of the year

  • NOT made any outward supply
  • NOT received any goods/services
  • Have NO other tax liability to report
  • Have filed all Form CMP-08 as Nil

6.1. Select the File Nil GSTR4 check-box. Click PROCEED TO FILE.

6.2. Return is ready to be filed. Click PROCEED TO FILE.

6.3. Click CONTINUE.

6.4. Preview Form GSTR-4 (Annual Return)

6.5. Payment of Tax

Note:

  • If there are any interest liability to be declared, the same can be declared in “Interest payable” column.
  • If Nil Form GSTR-4 is not filed by the due date, GST Portal will calculate the late fee as per the prescribed law and show the same in “Late Fee Payable” column.
  • “Additional Cash Required” column reflects the cash required to be paid through challan for payment of interest and late fee, after adjusting the amount available in Electronic Cash Ledger.

6.6. File Form GSTR-4 (Annual Return) with DSC/ EVC

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6 (b) To file Form GSTR-4 (Annual Return):

B. Enter details in various tiles

4A. Inward supplies from registered supplier (other than reverse charge): To add details of inward supplies received from a registered supplier (other than reverse charge)

4B. Inward supplies from registered supplier (reverse charge): To add details of inward supplies received from a registered supplier (reverse charge)

4C. Inward supplies from unregistered supplier: To add details of inward supplies received from an unregistered supplier

4D. Import of Service: To add details of import of service

6. Tax rate wise inward and outward supplies: To enter tax rate wise details of outward supplies during the financial year

To view auto-drafted details:

5. Summary of CMP-08: To view auto-drafted details provided in filed Form CMP-08 for the financial year

7. TDS/TCS credit received: To view details related to TDS/TCS credit received

Click on the tile names to know more and enter related details:

4A. Inward supplies from registered supplier (other than reverse charge)

6.1. To add details of inward supplies received from a registered supplier (other than reverse charge), select 4A. Inward supplies from registered supplier (other than reverse charge) from the “Select tables to add/view details” drop-down list.

6.2. In the Supplier GSTIN field, enter the GSTIN of the supplier. Once the GSTIN of the supplier is entered, Trade/Legal Name fields are auto-populated based on the GSTIN of the supplier. Click the Add (+) button.

Note:

  • You must provide details related to one Supplier GSTIN in one go.
  • Inward supplies attracting reverse charge, are not to be provided in table 4A and the same are required be provided in table 4B.
  • Place of Supply of the recipient is auto-populated.

6.3. On clicking the Add (+) button, the Item Details fields get displayed. Enter the item details of the document and click the Add (+) button to add more rows. Once all the details are entered, click SAVE.

Note:

  • You can enter negative values here to enter details related to Net of advances, credit and debit notes or any other adjustment due to amendments.
  • In case, supplies are received from a composition taxpayer, the tax rate should be selected as ‘0’ (Zero) from the Rate drop-down list.
  • The tax amounts in are auto-calculated on the basis of values entered in Taxable Value and tax rate fields and are editable. The CESS amount has to be entered by the taxpayer.

6.4. Once the details are saved, a success message gets displayed. The details of the document are validated by the GST Portal and are added to the Pending Records table till the validation is completed. Post successful validation, the document gets added to the Processed records (Validated successfully) section of this page. You may refresh the page to see the most updated status of documents. In case, the documents are processed with error, it would be available in ‘Pending Records’ table with status as ‘Processed with error’. You may click edit to see the error and correct the same.

Note:

  • To edit or delete the added details, click the Edit/Delete icons under the Action column.
  • To search in the list of added records, enter the relevant text/value in the Search field.
  • To view records per page, select the required number of records from the Records Per Page drop-down list.
  • To download the added details in the CSV format, click the Download CSV link.

Note: Similarly, you can enter other details for the table.

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4B. Inward supplies from registered supplier (reverse charge)

6.1. To add details of inward supplies received from a registered supplier (reverse charge), select 4B. Inward supplies from registered supplier (reverse charge) from the “Select tables to add/view details” drop-down list.

6.2. In the Supplier GSTIN field, enter the GSTIN of the supplier. Once the GSTIN of the supplier is entered, Trade/Legal Name fields are auto-populated based on the GSTIN of the supplier. Click the Add (+) button.

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

6.3. On clicking the Add (+) button, the Item Details fields get displayed. Enter the item details of the document and click the Add (+) button to add more rows. Once all the details are entered, click SAVE.

Note:

  • You can enter negative values here to enter details related to Net of advances, credit and debit notes or any other adjustment due to amendments.
  • The tax amounts in are auto-calculated on the basis of values entered in Taxable Value and tax rate fields and are editable. The CESS amount has to be entered by the taxpayer.

6.4. Once the details are saved, a success message gets displayed. The details of the document are validated by the GST Portal and are added to the Pending Records table till the validation is completed. Post successful validation, the document gets added to the Processed records (Validated successfully) section of this page. You may refresh the page to see the most updated status of documents. In case, the documents are processed with error, it would be available in ‘Pending Records’ table with status as ‘Processed with error’. You may click edit to see the error and correct the same.

Note:

  • To edit or delete the added details, click the Edit/Delete icons under the Action column.
  • To search in the list of added records, enter the relevant text/value in the Search field.
  • To view records per page, select the required number of records from the Records Per Page drop-down list.
  • To download the added details in the CSV format, click the Download CSV link.

Note: Similarly, you can enter other details for the table.

Click here to go back to the main menu

4C. Inward supplies from unregistered supplier

6.1. To add details of inward supplies received from an unregistered supplier, select 4C. Inward supplies from unregistered supplier from the “Select tables to add/view details” drop-down list.

6.2. Select the checkbox for Reverse Charge, if applicable. In the Supplier PAN field enter the PAN of the supplier, if any. Enter the Trade/Legal Name of the supplier. In case of supplies liable to reverse charge, select the Supply Type from the drop-down list. Click the Add (+) button.

Note: The record can also be added without providing the PAN details, if same is not available

6.3. On clicking the Add (+) button, the Item Details fields get displayed. Enter the item details of the document and click the Add (+) button to add more rows. Once all the details are entered, click SAVE.

Note:

  • You can enter negative values here to enter details related to Net of advances, credit and debit notes or any other adjustment due to amendments.
  • The tax amounts in are auto-calculated on the basis of values entered in Taxable Value and tax rate fields and are editable. The CESS amount has to be entered by the taxpayer.

6.4. Once the details are saved, a success message gets displayed. The details of the document are validated by the GST Portal and are added to the Pending Records table till the validation is completed. Post successful validation, the document gets added to the Processed records (Validated successfully) section of this page. You may refresh the page to see the most updated status of documents. In case, the documents are processed with error, it would be available in ‘Pending Records’ table with status as ‘Processed with error’. You may click edit to see the error and correct the same.

Note:

  • To edit or delete the added details, click the Edit/Delete icons under the Action column.
  • To search in the list of added records, enter the relevant text/value in the Search field.
  • To view records per page, select the required number of records from the Records Per Page drop-down list.
  • To download the added details in the CSV format, click the Download CSV link.

Note: Similarly, you can enter other details for the table.

Click here to go back to the main menu

4D. Import of service

6.1. To add details of import of service, select 4D. Import of service from the “Select tables to add/view details” drop-down list.

6.2. Click the Add (+) button.

Note: Place of Supply is pre-selected as the State/UT in which the recipient is registered and cannot be changed.

6.3. On clicking the Add (+) button, the Item Details fields get displayed. Enter the item details of the document and click the Add (+) button to add more rows. Once all the details are entered, click SAVE.

Note:

  • You can enter negative values here to enter details related to Net of advances, credit and debit notes or any other adjustment due to amendments.
  • The tax amounts in are auto-calculated on the basis of values entered in Taxable Value and tax rate fields and are editable. The CESS amount has to be entered by the taxpayer.

6.4. Once the details are saved, a success message gets displayed. The details of the document are validated by the GST Portal and are added to the Pending Records table till the validation is completed. Post successful validation, the document gets added to the Processed records (Validated successfully) section of this page. You may refresh the page to see the most updated status of documents. In case, the documents are processed with error, it would be available in ‘Pending Records’ table with status as ‘Processed with error’. You may click edit to see the error and correct the same.

Note:

  • To edit or delete the added details, click the Edit/Delete icons under the Action column.
  • To search in the list of added records, enter the relevant text/value in the Search field.
  • To view records per page, select the required number of records from the Records Per Page drop-down list.
  • To download the added details in the CSV format, click the Download CSV link.

Click here to go back to the main menu

5. Summary of CMP-08

6.1. To view auto-drafted details, as provided in filed Form CMP-08 for the financial year, select 5. Summary of CMP-08 from the “Select tables to add/view details” drop-down list.

Note: Summary of self-assessed liability is auto-populated in Table-5 of GSTR-4 Annual Return on basis of filed Form CMP-08 & is non-editable.

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6. Tax rate wise inward supplies attracting reverse charge and outward supplies

6.1. To enter tax rate wise details of outward supplies select 6. Tax rate wise inward and outward supplies from the “Select tables to add/view details” drop-down list.

6.2. Enter the details and click SAVE.

Note:

  • You can enter negative values here to enter details related to Net of advances, credit and debit notes or any other adjustment due to amendments.
  • You can declare your outward supplies in the user input cells in row 12 -16. Once you click on ‘Proceed to file’ button, Table 4B, 4C and 4D data will be auto-populated in Table 6 with inward supplies attracting reverse charge (rate wise) in row 1-11.

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7. TDS/TCS credit received

6.1. To view details related to TDS/TCS credit received, select 7TDS/TCS credit received from the “Select tables to add/view details” drop-down list.

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.

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C. Preview GSTR-4

7. Once all the required details are entered, navigate BACK to go to the Form GSTR-4 (Annual Return) Dashboard page.

8. Click PROCEED TO FILE button. A confirmation message is displayed that return is ready to be filed.

9. Click the DOWNLOAD GSTR-4 SUMMARY (PDF)DOWNLOAD GSTR-4 (EXCEL) button to download the Form GSTR-4 (Annual Return) summary in PDF or the Excel format. This button will download the draft Summary page of your Form GSTR-4 (Annual Return) for your review. It is recommended that you download this Summary page and review the summary of entries made in different sections before filing Form GSTR-4 (Annual Return).

10. The PDF/Excel file is displayed.

Click here to go back to the main menu

D. Proceed to File and Payment of Tax

11. Click PROCEED TO FILE button.

12. Preview for Form GSTR-4 (Annual Return) is displayed. Click the CONTINUE button.

13. The 8. Tax, Interest, late fee payable and paid page is displayed.

14.1. The cash ledger balance as available on date is shown in below table.

Note:

  • Net liabilities is calculated as Tax payable (on Inward supplies related to reverse charge, as reported in Table 4B, 4C and 4D and Outward supplies as reported in Table 6) – Tax amount already paid (through filed Form CMP-08 as shown in Table 5)  – Adjustment of negative liability.
  • “Additional Cash Required” column reflects the cash required to be paid through challan for payment of tax, interest and late fee, after adjusting the amount available in Electronic Cash Ledger.
  • If there are any interest liability to be declared, the same can be declared in “Interest payable” column.
  • If Form GSTR-4 is not filed by the due date, GST Portal will calculate the late fee as per the prescribed law and show the same in “Late Fee Payable” column.
  • Liabilities can also be offset from excess amount deposited through Form GST CMP-08, available in negative liability statement.

14.2 (a). Scenario 1: If available balance in Electronic Cash Ledger is less than the amount required to offset the liabilities

i. If available balance in Electronic Cash Ledger is less than the amount required to offset the liabilities, then a part payment of liability can be made from available balance of the Electronic Cash Ledger. Additional cash required to be paid by taxpayer is shown in the “Tax to be paid, Interest to be paid and Late Fee to be paid” column.

You may directly create challan for payment of remaining part of liability, by clicking on the CREATE CHALLAN button.

ii. The Create Challan page is displayed.

Note: In the Tax Payment grid, the Total Challan Amount field and Total Challan Amount (In Words) fields are auto-populated with amount of remaining part of liability (for which payment is to be made). You cannot edit the amount shown in challan.

iii. Select the Payment Modes as E-Payment/ Over the Counter/ NEFT/RTGS.

iv. Click the GENERATE CHALLAN button.

v. The Challan is generated.

Note

In case of Net Banking: You will be directed to the Net Banking page of the selected Bank. The payment amount is shown at the Bank’s website. If you want to change the amount, abort the transaction and create a new challan.

In case of successful payment, you will be re-directed to the GST Portal where the transaction status will be displayed.

In case of Over the Counter:

Take a print out of the Challan and visit the selected Bank. Pay using Cash/ Cheque/ Demand Draft within the Challan’s validity period. Status of the payment will be updated on the GST Portal after confirmation from the Bank.

In case of NEFT/ RTGS:

Take a print out of the Challan and visit the selected Bank. Mandate form will be generated simultaneously. Pay using Cheque through your account with the selected Bank/ Branch. You can also pay using the account debit facility. The transaction will be processed by the Bank and RBI shall confirm the same within <2 hours>. Status of the payment will be updated on the GST Portal after confirmation from the Bank.

Click here to refer the FAQs and User Manual on Making Payment.

14.2 (b). Scenario 2: If available balance in Electronic Cash Ledger is more than/equal to the amount required to offset the liabilities

i. If available balance in Electronic Cash Ledger is more than/equal to the amount required to offset the liabilities, no additional cash payment is required for paying liability.

15. Click the DOWNLOAD GSTR-4 SUMMARY (PDF)DOWNLOAD GSTR-4 (EXCEL) button to download the Form GSTR-4 (Annual Return) summary in PDF or the Excel format. This button will download the draft Summary page of your Form GSTR-4 (Annual Return) for your review. It is recommended that you download this Summary page and review the summary of entries made in different sections before filing Form GSTR-4 (Annual Return).

16. The summary page of Form GSTR-4 (Annual Return) is displayed.

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E. File Form GSTR-4 (Annual Return) with DSC/ EVC

17. Select the Declaration checkbox. Select the Authorized Signatory from the drop-down list. Click the FILE GSTR-4 button.

Note: File button gets enabled only if you have-

  • No ‘Additional cash (which) is required’ to be paid for liabilities, if any.
  • Clicked on declaration check box and have selected authorized signatory details from the drop-down list.

18. Click YES button.

19. The File return/statement page is displayed. Click the FILE WITH DSC or FILE WITH EVC button.

20. The success message is displayed and ARN is displayed. Status of the Form GSTR-4 (Annual Return) return changes to “Filed”. Click the DOWNLOAD GSTR-4 SUMMARY (PDF)DOWNLOAD GSTR-4 (EXCEL) button to download the Form GSTR-4 (Annual Return) summary in PDF or the Excel format.

Note: After Form GSTR-4 is filed:

  • ARN is generated on successful filing of the Form GSTR-4 (Annual Return) Return.
  • An SMS and an email are sent to the taxpayer on his registered mobile and email id.

21. The Final page of Form GSTR-4 (Annual Return) is displayed.

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