Contents of the GSTR-4

How To fill  the GSTR-4

Form GSTR-4       

Quarterly return for registered person opting for composition levy 

Year     Quarter  

1.  GSTIN               

2. (a) Legal name of the registered person Auto Populated  (b) Trade name, if any Auto Populated

 3. (a) Aggregate Turnover in the preceding Financial Year               (b) Aggregate Turnover - April to June, 2017               

4.  Inward supplies including supplies on which tax is to be paid on reverse charge 

GSTIN of supplier

Invoice details Rate

Taxable value

Amount of Tax

 Place of supply (Name of State) No. Date Value

 Integrated Tax

Central Tax State

UT Tax CESS

4A. Inward supplies received from a registered supplier (other than supplies attracting reverse charge)            

4B. Inward supplies received from a registered supplier (attracting  reverse charge)                   

4C. Inward supplies received from an unregistered supplier           

4D. Import of service            

5. Amendments to details of inward supplies furnished in returns for earlier tax periods in  Table 4 [including debit notes/credit notes and their subsequent amendments]

          

 

Details of original invoice

Revised details of invoice Rate Taxable value

Amount Place of supply (Name of State)

GSTIN No. Date GSTIN No. Date Value

 Integrated Tax

 Central Tax State

UT Tax Cess

5A.    Supplies [Information furnished in Table 4 of earlier returns]-If details furnished earlier were incorrect           

 5B.    Debit Notes/Credit Notes [original)]            

 5C.   Debit Notes/ Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods]              

                                 

6.  Tax on outward supplies made (Net of advance and goods returned) 

Rate of tax

Turnover

 Composition tax

amount Central Tax

 State/UT Tax

7.    Amendments to Outward Supply details furnished in returns for earlier tax periods in Table No. 6

Quarter Rate

 Original details

Revised details Turnover

Central Tax State

/UT tax

Turnover

Central Tax

State/UT Tax

 8.  Consolidated Statement of Advances paid/Advance adjusted on account of receipt of supply 

Rate Gross Advance Paid

Place of supply (Name of State)

Amount Integrated Tax Central Tax State/ UT Tax Cess 1 2 3 4 5 6 7 (II) Information for the current quarter 8A.     Advance amount paid for reverse charge supplies in the tax period (tax amount to be added to output tax liability) 8A (1).   Intra-State supplies (Rate Wise)        8A (2).   Inter-State Supplies (Rate Wise)        8B.   Advance amount on which tax was paid in earlier period but invoice has been received in the current period [ reflected in Table 4 above]                     (tax amount to be reduced from output tax liability) 8B (1).  Intra-State Supplies (Rate Wise)        8B (2).  Intra-State Supplies (Rate Wise)        II Amendments of information furnished in Table No. 8 (I) for an earlier quarter   Year  Quarter Amendment relating to information furnished in S. No.(select) 8A(1) 8A(2) 8B(1) 8B(2)         

 9.  TDS Credit received                                                                                                                                                                                                                         GSTIN of Deductor

Gross Value Amount

Central Tax

State/UT Tax

                                 

10. Tax payable and paid 

Description Tax amount payable Pay tax amount 1 2 3 (a) Integrated Tax   (b) Central Tax   (c) State/UT Tax   (d) Cess    

11. Interest, Late Fee payable and paid 

Description Amount payable Amount Paid 1 2 3 Interest on account of  (a)   Integrated tax   (b)    Central Tax   (c)    State/UT Tax   (d)   Cess   (II)   Late fee (a)    Central tax   (b)    State/UT tax      

 12.  Refund claimed from Electronic cash ledger   

Description

 Tax

 Interest Penalty Fee

 Other Debit Entry Nos

 (a)  Integrated tax     

 (b)    Central Tax     

 (c)    State/UT Tax      

(d)    Cess      

Bank Account Details (Drop Down)     

  13. Debit entries in cash ledger for tax /interest payment [to be populated after payment of tax and submissions of return] 

Description

Tax

 paid in cash

 Interest Late fee

 (a) Integrated tax 

  (b) Central Tax  

 (c) State/UT Tax  

 (d) Cess    

Verification (by authorized signatory) I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom                                                             Signature of Authorized Signatory ……………………………         Place     Name of Authorized Signatory ….……………………

                               

Date       Designation /Status……………………………………   

 

 

 

 

 

Instructions:  

1. Terms used:  (a) GSTIN: Goods and Services Tax Identification Number (b) TDS:  Tax Deducted at Source

2. The details in GSTR-4 should be furnished between 11th and 18th of the month succeeding the relevant tax period.

 3. Aggregate turnover of the taxpayer for the immediate preceding financial year and first quarter of the current financial year shall be reported in the preliminary information in Table 3. This information would be required to be submitted by the taxpayers only in the first year and should be auto-populated in subsequent years.

4. Table 4 to capture information related to inward supplies, rate-wise: (i) Table 4A to capture inward supplies from registered supplier other than reverse charge. This information will be auto-populated from the information reported by supplier in GSTR-1and GSTR-5; (ii) Table 4B to capture inward supplies from registered supplier attracting reverse charge. This information will be auto-populated from the information reported by supplier in GSTR-1; (iii) Table 4C to capture supplies from unregistered supplier; (iv) Table 4D to capture import of service; (v) Tax recipient to have the option to accept invoices auto populated/ add invoices, pertaining to reverse charge only when the time of supply arises in terms of section 12 or 13 of the Act; and (vi) Place of Supply (PoS) only if the same is different from the location of the recipient. 

5. Table 5 to capture amendment of information provided in earlier tax periods as well as original/ amended information of debit or credit note received, rate-wise. Place of Supply (PoS) to be reported only if the same is different from the location of the recipient. While furnishing information the original debit /credit note, the details of invoice shall be mentioned in the first three columns, While furnishing revision of a debit note/credit note, the details of original debit /credit note  shall be mentioned in the first three columns of this Table,

6. Table 6 to capture details of outward supplies including advance and net of goods returned during the current taxperiod.

7. Table 7 to capture details of amendment of incorrect details reported in Table 6 of previous returns. 

8. Information of advance paid pertaining to reverse charge supplies and the tax paid on it including adjustments against invoices issued to be reported in Table 8.

9. TDS credit would be auto-populated in a Table 9.

 

CGST Act, Delegation of powers

 

CGST Act, Power to issue instructions or directions

 

Service of notice in certain circumstances, CGST Act

 

Apportionment of credit and blocked credits, CGST Acts

 

Rounding off of tax, CGST Act

 

How does Bill of Lading work in Sight LC

How does CENVAT Credit work?

Why need Certificate of Origin

 Why prefer exports?

 How many types of imports in India. Types of bills of Entry in India

How many types of shipping bills in export


Anti-profiteering measure, CGST Act

 

CGST Act, Removal of difficulties

 

CGST Act, Amendment of Act 32 of 1994

 

CGST Act, Repeal and saving

 

CGST Act, Availability of credit in special circumstances

 

Taking input tax credit on capital goods sent for job work, CGST Act



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