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.

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6) Click the Prepare Online button.

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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.

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8) The following screen appears and the taxpayer need to enter the details in the Tiles.

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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.

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10) Click the Tile 10 & 11 - Tax, Interest, Late fee payable and paid. Verify the amount due in the section Present Quarter Liability.

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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.

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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

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13) Once the payment is completed, the Cash Ledger Balance section gets updated. The taxpayer is navigated back to GSTR4 Tax Payable page.

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14) Click on PREVIEW GSTR-4 button. A pdf file will show summary that can be saved for future references by taxpayer.

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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.

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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

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17) Once the Verification is completed, ARN will be generated and status is changed to Filed

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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