February 25, 2023

A Comprehensive Guide on Filing GSTR-4 on the GST Portal

If you are a small business owner or a startup founder in India, you need to learn about the Goods and Services Tax (GST) and how to file your GST returns. In this article, we will provide a comprehensive guide on how to file GSTR-4 on the GST portal and we will also look at the different parts of the GSTR-4 offline utility. Understanding the GSTR-4 will help you to comply with the GST regulations and avoid penalties.

GSTR-4 Overview

The GSTR-4 is a quarterly return that is filed by composition dealers. Composition dealers are businesses whose annual turnover does not exceed Rs. 1.5 crore. These dealers have to pay a fixed amount of tax, based on their turnover. The GSTR-4 contains information about the dealer's sales, purchases, and tax liability. The deadline for filing the GSTR-4 is the 18th of the month following the end of the quarter.

How to File GSTR-4 on the GST Portal

Here are the steps to follow when filing GSTR-4 on the GST portal:

  • Log in to the GST portal with your username and password.
  • Click on the 'Services' tab and select 'Returns'.
  • Choose the financial year and the quarter for which you want to file the GSTR-4.
  • Provide the details of your outward and inward supplies. This includes details of your sales and purchases, as well as the GST paid and collected.
  • Preview your return to check for errors or omissions.
  • Submit the return and generate an acknowledgement.

Parts of the GSTR-4 Offline Utility

You can also file your GSTR-4 using the offline utility. The offline utility is a tool that allows you to prepare your return offline and then upload it to the GST portal. The utility can be downloaded from the GST portal. Here are the different parts of the GSTR-4 offline utility:

  • Part A: This contains the basic details of the composition dealer, such as their name, address, and GSTIN.
  • Part B: This contains details of the dealer's outward supplies, including the taxable value, GST rate, and GST amount.
  • Part C: This contains details of the dealer's inward supplies, including the taxable value, GST rate, and GST amount.
  • Part D: This contains details of the dealer's tax liability, including the amount of tax paid and any adjustments.
  • Part E: This is a summary of the dealer's tax and interest liability.


Filing the GSTR-4 is an important part of complying with the GST regulations in India. As a composition dealer, it is your responsibility to file your returns on time and accurately. By following the steps outlined in this article, you should be able to file your GSTR-4 with ease. If you have any questions or concerns, you can contact the GST helpdesk or consult a tax professional.


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