Home > GST > Help Center > GSTR-4 JSON FileLast Updated: Sep 23rd 2022
How to Prepare GSTR-4 JSON file for GSTN?
GSTR-4 is a GST Return that need to be filed by all composition businesses where the frequency depends on the type and turnover of the business. Getting GSTR-4 JSON file from EZTax.in GST Accounting is just a click away after using the system for billing / invoicing. Read on how to prepare
GSTR-4 Preparation process Explained
Prepare your GSTR-4 return by Importing Invoice data with the help of manual entry or Import from Excel template. After login to the system, these options are shown under Returns & Reports Menu > GSTR-4. Before start working on it, select the relevant Quarter and the corresponding Year of the GSTR-4.
Inward Supplies including supplies on which tax is to be paid on reverse charge
"Inward supply" means receipt of goods or services or both whether by purchase, acquisition or any other means with or without consideration. Reverse charge is a mechanism where the recipient of the goods and/or services is liable to pay GST instead of the supplier.
| 1 | Month and Year: The return contains details of all outward supplies made during the quarterly return that should be filed by every Composition Taxpayer. If you need quarterly return ( like Q1, Q2, Q3 and Q4 ) select the option which quarter in year you need GSTR-4 return, that all invoice data automatically imported on JSON file in EZTax GST. It contains details of all outward supplies i.e. sales. |
| 2 | Inward Supplies received from registered supplier (Other than Supplies attracting reverse charge): This information will be auto-populated from the information reported by supplier in GSTR 1 and GSTR 5. |
| 3 | Inward Supplies received from registered supplier (attracting reverse charge): This information will be auto-populated from the information reported by supplier in GSTR 1. This tab will include all purchases from registered dealers that attract GST under reverse charge. You should require entering all details such as invoice number and date, invoice value, taxable value etc. Items like place of supply and rate can be selected from the drop-down list. Taxes will be automatically calculated by the excel formula. |
| 4 | Inward Supplies from an unregistered supplier: This tab will include all purchases from unregistered dealers. This is similar to the previous tab. You are required to enter all details such as invoice number and date, taxable value etc. Items like place of supply and rate can be selected from the drop-down list. GSTIN of supplier will not be applicable here. |
| 5 | Import of service: Import of services refers to supply of a service, wherein the supplier is located outside India, the recipient is located in India, and the place of supply of service is in India. ... Hence, it’s important for all persons importing services into India to be aware of regulations pertaining to import of services under GST. |
| 6 | Upload GSTR-4 JSON File: EZTax.in GST is providing the direct link (https://www.gst.gov.in/) for login to GST govt portal, after that upload the JSON file that you just downloaded from EZTax.in GST System. It takes few secs for the Govt portal to process. Once done, follow the process defined by the GSTN portal to e-file the GSTR-4. |
| 7 | Download GSTR-4 JSON File: You can download the JSON file from EZTax.in GST. This file contains all the invoices that are imported from EZTax.in GST, Manually entered data, This is one of the unique provisions given by the system to have multi-channel entry, consolidation, and retrieval through GSTR-4 download. Once the button is clicked the file gets downloaded with all the invoice data in the format that GSTN portal can understand. It’s called GSTR-4 JSON file. |
Amendments to details of inward supplies furnished in returns:
It is clearly shows the amendment details of Inward supplies for GSTR. The following categories are playing a vital role in GST. If you need add other invoice details please click on the add transaction and fulfil the Inward supplies details.
Month & Year: The return contains details of all outward supplies made during the quarterly return that should be filed by every Composition Taxpayer. If you need quarterly return ( like Q1, Q2, Q3 and Q4 ) select the option which quarter in year you need GSTR-4 return, that all invoice data automatically imported on JSON file in EZTax GST. It contains details of all outward supplies i.e. sales.
Amendment of Inward Supplies received from a registered supplier (attracting reverse charge): This tab will have the details of Debit Notes/Credit Notes (issued to registered taxpayers) All debit notes and credit notes issued to registered dealers are furnished in this tab. Both the credit/debit note details and the original invoice details must be mentioned. Taxes will be calculated automatically.
Debit Notes/ Credit Notes (original): The credit/debit note details and the original invoice details must be mentioned. Taxes will be calculated automatically. The credit note has to be issued based on an original invoice already issued. The original invoice will get reduced to the extent of such credit notes. ... Tax charged in the invoice is more than actual tax payable. Recipient returns the goods to the supplier (sales return).
Debit Notes/ Credit Notes (amendment of debit notes/credit notes furnished in earlier tax periods): Debit notes/credit notes issued to both unregistered suppliers and also for import of services will be furnished here. The credit/debit note details and the original invoice details must be mentioned. Taxes will be calculated automatically.
Upload GSTR-4 JSON file: EZTax.in GST is providing the direct link (https://www.gst.gov.in/) for login to GST govt portal, after that upload the JSON file that you just downloaded from EZTax.in GST System. It takes few secs for the Govt portal to process. Once done, follow the process defined by the GSTN portal to e-file the GSTR-4.
Download the GSTR-4: You can download the JSON file from EZTax.in GST. This file contains all the invoices that are imported from EZTax.in GST, Manually entered data, This is one of the unique provisions given by the system to have multi-channel entry, consolidation, and retrieval through GSTR-4 download. Once the button is clicked the file gets downloaded with all the invoice data in the format that GSTN portal can understand. It’s called GSTR-4 JSON file.
Tax on outward supplies made (Net of advance & goods returned)
The composition dealer must enter his net turnover against his relevant tax rate. Net turnover is calculated from total turnover after adjusting advances and goods return. IGST and Cess is not applicable for composition taxpayer and not eligible to make interstate supplies. In this tab clearly mentioned the quarter you should filing the return, tax rate, and turnover details etc….
Amendments to Outward Supply details furnished in returns for earlier tax periods in Table No. 6
It mean supply of goods or services, whether by sale, transfer, barter, exchange, licence, rental, lease or disposal or any other means made or agreed to be made by such person in the course or furtherance of business.
Any change to be made to details of sales provided in previous returns is required to be stated here along with original details. In this scheduled shows original & revised details of outward supply of business.
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