In this paper, we study two-dimensional (2-D) skew cyclic codes over the Galois ring \(R=GR(4^m)\) . First, we briefly discuss skew cyclic codes over R, and then we define a consistent set for left ideals in a bi-variate skew polynomial ring over R to study 2-D skew cyclic codes. We provide a necessary and sufficient condition for a generating set to be a consistent set. Thereafter, we define an algorithm to construct a consistent set starting from an arbitrary generating set. Finally, we demonstrate the use of these consistent sets to study 2-D skew cyclic codes. Additionally, we present a set of two 2-D skew cyclic codes over \(GF(2^m)\) associated with a 2-D skew cyclic code over \(GR(4^m)\) .