GSRT-4 Return Filing by Composition Dealer from Tally
GSTR-4 Filing using Tally
GSTR-4 Return contains details of Taxable outward supplies and inward supplies under reverse charge, made by a GST composition dealer. To file GSTR-4, a JSON file is to be created, either exporting from GSTR-4 Report from Tally.ERP 9, or using the GST Offline tool.
Here we explain the method of generating GSTR-4 JSON file from Tally ERP and uploading in GST Portal. The alternate method of generating GSTR-4 JSON file using GST offline tool has been explained in another chapter.
Generating GSTR-4 JSON from Tally
Tally.ERP 9 allows to generate JSON file, which may be uploaded in GST portal. It is a simple convenient method to file GSTR-4
Generate GSTR-4 returns in the JSON format: Select GoT>Display>Statutory Reports>GST>GSTR-4 to get GSTR-4 Report . Set the period (click F2: Period)for which GSTR-4 Return is to be filed.
GSTR-4 Return display in Tally
GSTR-4 Return Buttons in Tally
GSTR-4 Return Buttons in Tally
At GSTR-4 Report , click F12:Configure to get GSTR-4 Configuration screen
GSTR-4 Return Contents in Tally
The GSTR-4 Return contains 2 major sections
- Voucher Summary Statistics : This section of GSTR-4 Return contains break up of the number of vouchers for the Return period. Drill down from respective line to get the list of related vouchers
- GSTR-4 Report: This section of GSTR-4 Return shows the figures of Outward Supplies, Inward Supplies, Advance received and adjustments thereof. The Tax is to be paid as per figures in the Return.
Summary Statistics Details : On drill down from Summary Report lines , you get following details
– Total number of vouchers for the Period : Drill-down from the line Total number of vouchers for the period shows the Voucher Statistics report, listing number of vouchers of each Voucher Type
- Included in Returns : Drill down from Included in returnsline to getthe Summary of Included Vouchersreport, showing Number of vouchers for each Voucher types considered in the current GSTR-4 Return being shown
- Not relevant for returns : Drill down from Not relevant for returnsrow to view the Summary of Excluded Vouchersreport, showing Number of vouchers for each Voucher types NOT considered in the current GSTR-4 Return being shown.
Other transaction types under excluded vouchers:
- Excluded by User : Displays transactions manually excluded from the list of included or uncertain transactions. Drill down and click I : Include Vouchers, if required. Based on the information in the voucher, the voucher will move to either included or uncertain.
- No GST Implications : Displays the number of receipts, payments, and journal vouchers that do not have any GST implication.
- Non GSTR-4 Transactions : Displays the transactions which are part of other returns (like GSTR – 1, GSTR-2 or GSTR-3B etc.) not have any implication on GSTR-4.
GSTR-4 Incomplete/Mismatch information in Tally
Drill down from respective rows under Incomplete / Mismatch in information (to be resolved), to view vouchers for which information required for filing returns is missing in the invoice. The mismatches are to be resolved by rectifying / updating the data in respective voucher.
- Taxability, Reverse charge applicability, Taxable value, Rate of tax modified in voucher : Drill down to get list of offending vouchers. Select the offending voucher. Click R : Resolveto select from the list of options, and enter other details manually. Alternatively, you may click A : Accept as isif you do not want to change any information. Press Enterto Accept.
- Information required for generating table-wise details not provided : Drill down to get list of vouchers excluded from Table wise format due to incomplete information. Click Exception Typesbutton (or press Ctrl+E). Select Information required for generating table-wise details not provided. Select voucher to display the Exceptions as per ReturnTables. Enter the missing information or update the incorrect details.
This way, resolve for all vouchers for Incomplete / Missing information to be included in return. The exceptions are listed in the order of priority, based on the importance of the information to generate the returns. Update the missing information and resolve the mismatches
GSTR-4 Export to JSON Format from Tally
Having resolved all the Mismatch missing info you are ready to export GSTR-4 File. At GSTR-4 Report, Click E:Export Return button,to get GSTR-4 Export screen. At Format, select JSON GSTR-4 (Data Interchange). At Export Location, the default location of Exported Excel file to be saved in displayed. You may change it. At Output File name, the default output Excel Filename is shown. You may change it.
Exporting GSTR-4 into JSON in Tally
The JSON file is downloaded as per specified Output File Name, in the specified Export Location Folder. Now Upload the JSON file generated from Tally.ERP 9 to the portal for filing returns, as explained.
File GSTR-4 returns in GST Portal uploading the JSON file
Log in to the GST portal (www.gst.gov.in) with username password credentials. Click Services > Returns > Returns Dashboardto get Returns Dashboard screen. Select the Return Filing Periodand click SEARCHbutton. Click PREPARE OFFLINE at GSTR4tile.
Click Choose File and select the saved JSON file generated from Tally.ERP 9. A successful message is shown (else Error message is shown if error encountered and JSON file is not uploaded). Verify the uploaded details after the specified time. Submit your returns and e-sign.