GSTR 4 return filing has to be done on the GST portal along with the JSON file which is thoroughly checked by the system. It is a very complex method to find out all the issues related to the JSON file validation.
There are certain points which has to be checked while uploading the JSON file on the government GST portal. The JSON file is an encrypted form of GST returns filed by the taxpayers and is securely locked for the purpose of safe on the portal.
The taxpayers and tax professionals must keep in mind some of the important points while uploading the JSON which are given here and also elaborated as per the individual understanding.
Gen GST here brings you the methods and pre-validation features which help the taxpayers while in the process of JSON file validation. The Gen GST software for billing & filing is a complete solution for all those taxpayers finding difficulty in uploading the JSON file on GST portal.
All these points will help the taxpayer or tax professional to be specific on any error encountered while uploading JSON file on the portal for the GSTR 4 form of composition scheme.
Let us go through all those points:
GST Number Format Check: GSTIN is a set number for every unique ID of the taxpayer. The JSON uploading will check out the correct format of the GSTIN as per the Govt portal requirement.
Credit Check: All the ITC available with the individual taxpayer account is cross-validated when the taxpayer tries to upload the JSON file.
Valid GST Number: Here the GSTIN has been validated whether the GST number of the taxpayer is correct or not. The system checks through the format of GSTIN as proposed by the government.
POS: POS will be validated in the system and also check through all the records, the valid, invalid, status of the records.
Intra/Inter: The system checks through the file data and validates them on the basis of their regions, i.e. if they are intrastate transactions or interstate transactions.
Duplicate Invoice: The system will also go through the invoice section and check if is there any duplicate invoices in the JSON file making the redundancy.
Duplicate Dr/Cr Note: Also, the system will check through the duplicate debit or credit note within the JSON file and would further notify the duplicity of notes via an error message
Invoice No. and Date In Dr/Cr Note: The system will check through the invoice no. and date of debit and credit note given in the JSON file and validate as per the applicability of them on the uploading date.
Tax Type Check GSTN: Here the system will validate and cross-check the tax filing type and the relevance of it with the goods and services while also checking the GSTN as per the format.
POS Tax Type Check: The POS Tax Type Check from the selected JSON file will be checked and display the total number of records, the valid, invalid, status of the records
Schema Check: It will check the JSON file like Key and Value Pair. If the key is blank then it will show an error message and will also check the total number of records, the valid, invalid, status of the records
Compulsory Field Check: All the Compulsory must be filed as per the compliance and this has been checked by the system while uploading the JSON file on the GSTN portal.
Summary: The summary of the invoice filed and other details are checked through the system and are validated as per the data filled in the form.
Check Date: The system checks the date on the invoice with the registration date to match the invoice. The JSON file is then uploaded by the GSTN portal after this mandatory verification.
Import: All the details based on import transactions are thoroughly checked by the system while taxpayers upload the JSON file on the GST portal. The system validates the data on imports and further notifies the taxpayer in case any mismatch arises.
Tax Amount Check With Rate: This is an important verification which cross-checks the tax amount filed in the return form as per the tax rate applicable on the goods transacted.
4A Value Check: The system will check the data with the value of GSTR 4 return file and further notify the taxpayer for any mismatch in the JSON file
Registration In Billing: The system gets the details based on the registration of the business firm and further validates with the department and then uploads the JSON on the GST portal.
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