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)Applicable returns of the selected tax period are displayed. In the GSTR4 tile, click the PREPARE OFFLINE button.
7) Click the Choose file button to choose the JSON file prepared using the Offline Tool.
8) Browse and navigate the JSON file to be uploaded from your computer. Click the Open button.
9) The uploaded JSON file would be validated and processed. Upon successful validation and processing, the details entered would be populated in respective Tables. In case of validation failure upon processing, errors if any would be shown on the GST Portal.
Please Note, it is possible to upload JSON multiple times on GST portal till submission. However, earlier uploaded data would be overwritten. Tables and Preview would reflect only the last uploaded data.
You may download the records successfully processed on GST portal anytime by navigating to 'Returns Dashboard>Financial Year>Return Period>GSTR4 Prepare Offline> Download'.
10) In case of validation failure of one or more details upon processing of uploaded JSON file on the GST portal, status will be updated as ‘Processed with Error’
11) Click the Generate error report link to download the report.
NOTE: Report generation may take some time to get generated.
12) Once the report is generated, click the Download error report link to download the error report.
13) Error report is downloaded in .zip file. Save error report on your system.
14) Unzip the files from .zip folder. To unzip the files, right click on the downloaded .zip folder and select “Extract All”.
15) Browse the location to save the extracted error reports and click the Extract button.
16) The Unzipped folder contains two JSON files.
Now Open GSTR4 Tool and go to Home Tab.
18) Under the section Error File Handling, click the Open Downloaded Error JSON Files button.
19) A file dialog box will open. Navigate to extracted error folder. Select both the files and click the OK button. Note: Both the error files and the records processed successfully file have to be selected and opened together.
20) Success message will be displayed. Click the OK button to proceed.
21) Navigate to each Worksheets and ensure all records from both the files have been successfully opened in Tool. Both the successfully processed as well as error records would be visible in different worksheets.
22) Correct the errors as mentioned in the column “GST Portal Validation Errors” in each sheet.
23) After making the corrections, click the Validate Sheet button to validate the sheets.
24) Pop-up appears once sheet is validated successfully.
25) After each is successfully validated, click the Get Summary button to update the summary on Home tab.
26) Summary is displayed for all the sections.
NOTE: Summary is generated based on the data entered in various worksheet. It does not account for late fee and interest liability.
27) Click on 'Generate JSON File to upload' to generate JSON(.json) file for upload of GSTR4 Return details prepared offline on GST Portal.
28) Follow steps mentioned in GSTR4 JSON upload on GST Portal section to file GSTR4.