6. Filing of GSTR4
1) Access the https://gst.gov.in/ URL. The GST Home page is displayed.
2) Click the Services > Returns > Returns Dashboard command.
3) The File Returns page is displayed. In the Financial Year drop-down
list, select the
financial year for which the return has to be uploaded.
4) In the Return Filing Period drop-down list, select the return filing
period for which the
return has to be uploaded.
5) Click the SEARCH button.
6) Click the Prepare Online button.
7) Answer the questions that will enable the relevant section to appear on
the next screen.
Once all the questions are answered with YES/NO, click on NEXT button at
below part of
screen.
8) The following screen appears and the taxpayer need to enter the details
in the Tiles.
9) Click on Proceed to File button at below for computation of tax,
interest and late fee, if
any. The tile 10 & 11 – Tax, Interest, Late fee payable and paid will be
populated with
dues also Ready to File as on Current Date will appear on screen.
10) Click the Tile 10 & 11 – Tax, Interest, Late fee payable and paid.
Verify the amount due in the
section Present Quarter Liability.
11) Click on FILE GSTR-4 button, if the Funds are less a pop up”
Insufficient Balance “will
appear on the screen, prompting taxpayer to make payment via CREATE
CHALLAN.
12) The taxpayer can make the payment by clicking on CREATE CHALLAN button.
He has
option to pay via E-payment,over the counter or NEFT/RTGS
13) Once the payment is completed, the Cash Ledger Balance section gets
updated. The
taxpayer is navigated back to GSTR4 Tax Payable page.
14) Click on PREVIEW GSTR-4 button. A pdf file will show summary that can
be saved for
future references by taxpayer.
15) Once you are satisfied with the Returns Filled, Select the declaration
Checkbox along with
Authorized Signatory and then click the File GSTR-4 button.
16) Amount due will offset the amount due and taxpayer is navigated to
verification page.
Complete the GSTR-4 Filling by providing the OTP in case of EVC or by using
DSC
17) Once the Verification is completed, ARN will be generated and status is
changed to Filed
PS: The taxpayer If uses the offline facility, and file the return by
filling the details in
GSTR_4_Offline_Utility.XLS .Once he uploads the file successfully , all
details will be
available online once he login to the https://www.gst.gov.in