GSTR 4 For Quarterly Return for Compounding Taxable person

 

Quarterly Return for Compounding Taxable person GSTR 4

 

Please reconfirm the  correctness of below mentioned  GST form with GST authorities.

 

GSTR 4 is arranged to use for  Quarterly Return for Compounding Taxable person

 

The pdf format of GSTR 4 for  Quarterly Return for Compounding Taxable person is given below to click and download:

 

Download GSTR 4 in pdf format:   GSTR-4.pdf

 

Government of India/State

 

Department of ---------

 

GSTR-4

 

[See Rule….]

 

Quarterly Return for Compounding Taxable person

 

 

  1. 1.      GSTIN ………………………….

 

  1. 2.    Name of the Taxable Person…………………………

 

  1. 3.       Address

 

(S. No. 1, 2 and 3 shall be auto-populated on logging)

 

4. Period of Return                          From………. To……………………….

 

5.   Inward supplies including supplies received from unregistered persons

 

 

     

(figures in Rs)

         

GSTIN/ Name

Invoice

IGST   CGST

 

SGST

of unregistered

       

supplier

       
         

 

 

No.

Date

 

ValueGoods/ServicesHSN/

SAC

Taxable Rate

Amt Rate

Amt

Rate

Amt

   
         

value

               

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

(12)

(13)

   

 

Auto populated

 

Shall be auto populated from counterparty GSTR1 and GSTR5

 

Not auto populated

 

(Claimed)

 

Supplies attracting reverse charge (Others claimed by the receiver Taxable Person would include supplies received from unregistered Taxable person)

  

Auto populated

 

Others


Shall be auto populated from counterparty GSTR1 and GSTR5

 

5A. Amendments to details of inward supplies including supplies received from unregistered persons in earlier tax periods

  

                             

(figures in Rs)

 
                                       

Original Invoice

     

Revised Details

     

IGST

CGST

   

SGST

 
                           
                                       

GSTIN

No.

Date

GSTIN

No.

Date

Value

Goods/

HSN/

Taxable

Rate

 

Amt

Rate

Amt

Rate

 

Amt

 

of supplier

   

of

     

Service

SAC

value

                   
     

supplier

     

s

                       

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

 

(12)

(13)

(14)

(15)

 

(16)

   

Other than supplies attracting reverse charge

                           
                                       

Auto

                                     

populated

             

Shall be auto populated

from

counterparty

GSTR1 and

GSTR5

         
                         
                                       

Not auto

                                     

populated

                                     

(Claimed)

                                     
                                       

 

Supplies attracting reverse charge (Others claimed by the receiver Taxable Person would include supplies received from unregistered Taxable person)

 

Auto

                           

populated

         

Shall

be auto

populated

from counterparty GSTR1 and GSTR5

         
                     
                             

Others

                           

 

6.    Goods /Capital goods received from Overseas (Import of goods)

 

 

               

(figures in Rs)

     

Bill of entry

   

IGST

                 

No.

Date

Value

 

HSN*

Assessable

Rate

 

Amt

         

Value

     

(1)

(2)

(3)

 

(4)

(5)

(6)

 

(7)

                 

 

*at 8-digit level

 

6A. Amendments in Goods /Capital goods received from Overseas (Import of goods) of earlier tax periods

 

                       

(figures in Rs)

 
                           

Original Bill of Entry

   

Revised details of Bill of entry

     

IGST

 
               
                           

No.

Date

No.

Date

 

Value

HSN

 

Assessable Value

 

Rate

 

Amt

 
                         

(1)

(2)

(3)

(4)

 

(5)

(6)

 

(7)

(8)

 

(9)

 
                           
                           

  

7.    Services received from a supplier located outside India (Import of services)

  

(figures in Rs)

  

   

Invoice

     

IGST

No

Date

Value

SAC

Assessable Value

Rate

 

Amt

               

(1)

(2)

(3)

(4)

(5)

(6)

 

(7)

               

 

 

7A. Amendments in Services received from a supplier located outside India (Import of services) of earlier tax periods

  

                   

(figures in Rs)

 
                         

Original Invoice

   

Revised details of Invoice

   

IGST

   
               
                         

No

Date

No

Date

 

Value

SAC

Taxable value

Rate

 

Amt

   
                         

(1)

(2)

(3)

(4)

 

(5)

(6)

(7)

(8)

 

(9)

   
                         
                         

  

8.    Outward Supplies made

  

         

(figures in Rs)

 
               

S.No.

Nature of supplies

Turnover

Compounding tax rate

Compounding tax amount

 
       

CGST

SGST

   

(1)

(2)

(3)

(4)

(5)

(6)

   
               

1

Intra-state supplies

           
               

2

Non GST Supplies

           
               

  

8A. Amendments to Outward Supplies related to intra-state supplies

  

           

(figures in Rs)

 
                 

S.No.

Quarter

Revised Turnover

Compounding tax rate

Revised Compounding

 
         

tax amount

   
     

CGST

SGST

SGST

SGST

   
                 

(1)

(3)

(4)

(5)

(6)

(7)

(8)

   
                 

1

               
                 

  

9.    Details of Credit/Debit Notes issued and received

  

                         

(figures in Rs)

                                 

GSTIN

Type of note

Debit Note/

Original Invoice

Differential

   

Differential Tax

       
 

(Debit /Credit)

credit note

   

Value

                   
           

(Plus or

                   
           

Minus)

                   
   

No.

Date

No.

Date

 

IGST

   

CGST

   

SGST

     
             

Rate

Amt

 

Rate

Amt

 

Rate

Amt

   
                                 

(1)

 

(2)

(3)

(4)

(5)

(7)

(8)

(9)

 

(10)

(11)

 

(12)

(13)

   

Other than

reverse charge

                             

 

Reverse charge

 

 

Details shall be auto populated from counterparty GSTR1 and GSTR 5

  

9A.  Amendment to Details of Credit/Debit Notes Issued and Received of earlier tax periods

  

                             

(figures in Rs)

                                 

Original Debit Note/

Revised

Details of original Debit

Type of note

Differential

   

Differential Tax

 
 

credit note

 

Note/ credit note

 

(Debit/Credit)

Value

                 
                 

(Plus or

                 
                 

Minus)

                 

GSTIN

 

No.

Date

GSTIN

 

No.

Date

   

IGST

 

CGST

 

SGST

 
                   

Rate

 

Amt

Rate

 

Amt

Rate

 

Amt

                                     

(1)

 

(2)

(3)

(4)

 

(5)

(6)

(7)

(8)

(9)

 

(10)

(11)

 

(12)

(13)

 

(14)

                                   

Other than

reverse

charge

                             
                                     

  

Details shall be auto populated from counterparty GSTR1 and GSTR 5

 

Reverse charge

 

10. TDS Credit received

 

 (figures in Rs)

 

GSTIN

Invoice/Document

Date of

Value on which

TDS_IGST

 

TDS_CGST

TDS_SGST

of deductor

     

Payment to

TDS has been

             
 

No

Date

Value

the deductee

deducted

Rate

 

Amt

Rate

Amt

Rate

Amt

                         

(1)

(2)

(3)

(4)

(5)

(6)

(7)

 

(8)

(9)

(10)

(11)

(12)

                         
     

Shall

be auto populated

from counterparty

TDS return

           

 

 11. Tax liability under reverse charge arising on account of time of supply without receipt of Invoice

 

(figures in Rs)

GSTIN/UIN/

 

State

Goods/Services

HSN/SAC

Taxable Value

       

TAX

       

Name of

 

Code

       

of supply

IGST

 

CGST

SGST

 
       

of supply

     

customer/unre

                                   
             

Rate

Tax

 

Rate

   

Tax

Rate

Tax

 
                         

gistered

                                       

supplier

                                       
                                       

Liability under reverse charge

                             
                                           

  

11A. Amendment in Tax liability under Reverse Charge arising on account of time of Supply without receipt of Invoice

  

 

Original Details

   

Revised Details

   

Taxable

TAX

             
                 

Value of

               
                 

supply

               
                                   

Month

GSTIN/UIN

State

Goo

HSN/

GSTI

State

Goods

HSN/S

 

IGST

 

CGST

 

SGST

   

/Name of

Code

ds/

SAC

N/UIN

Code

/Servic

AC

                 
 

customer/

 

Servi

 

Name

 

es

   

Rate

Tax

Rate

 

Tax

Rate

Tax

 
 

unregistere

 

ces

 

of

                       
 

d supplier

     

custo

                       
         

mer/u

                       
         

nregist

                       
         

ered

                       
         

suppli

                       
         

er

                       

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

(12)

(13)

 

(14)

(15)

(16)

 
                                 
                                   

 Liability under reverse charge

 12.   Tax already paid on account of time of supply for invoices received in the current period relating to reverse charge.

 

                       

(figures in Rs)

   
                           

Invoice No.

Transaction id

     

Tax Paid on account of time of supply

       
   

(A number assigned by the system

                       
     

IGST

   

CGST

 

SGST

   
   

when tax was paid)

                       
   

Rate

 

Tax

 

Rate

 

Tax

Rate

 

Tax

   

(1)

(2)

(4)

 

(5)

 

(6)

 

(7)

(8)

 

(9)

   
                             

  

Note: Tax liability in respect of invoices issued in this period shall be net of tax already paid on advance receipt/on occurrence of time of supply

 

 13. Liability Payable

  

         

(figures in Rs)

 
             

Description

IGST#

CGST#

SGST#

Compounding Tax

 
               
       

CGST

SGST

 

(1)

(2)

(3)

(4)

(5)

(6)

   

 

Tax payable for previous tax period$

 

(i)                 Outward supplies

 

(ii)               Inward supplies on reverse charge Tax payable for current tax period

(i)                 Outward supplies

(ii)               Inward supplies on reverse charge

 Interest

 

Late Fees

Penalty

Others (Please Specify)

 

Total

 

#   Tax paid in respect of supplies attracting reverse charge and those received from unregistered persons $ Details for tax payable for previous tax period will be reflected Quarter- wise.

 

14. Details of Tax Payment

 

                 

(figures in Rs)

 
                     
 

Cash

Date

IGST

CGST

SGST

Compounding Tax

 

Total tax paid

 
 

Ledger

                 
 

Debit

                 
 

Entry No.

                 
         

CGST

 

SGST

   
                 
                     

(1)

(2)

(3)

(4)

(5)

(6)

(7)

 

(8)

(9)

 

Tax paid

                   

Interest paid

                   

Fee paid

                   

Penalty

                   

Others

                   

 15.     Refund Claimed

 

                     
 

S.N

Description

Minor head

 

CGST

SGST

IGST

Compounding Tax

 
 

o

 

(Tax/Interest/

       

CGST

SGST

 
     

Fee/

             
     

Penalty/Other

             
 

(1)

(2)

(3)

 

(4)

(5)

(6)

(7)

(8)

 
                     
 

1.

Refund claimed from cash ledger

               
                     
 

2.

Bank Account Details*

               
                   

 

*This should be one of the bank accounts mentioned in the GSTIN

 

  1. 16.     Are you likely to cross composition limit before the date of next return: Y/N

 

I __________________hereby declare that the information given in this return is true, correct and complete in every respect. I further declare that I have the legal authority to submit this return.

 

Place:

 

Date:                                                                                                                                                                                                                   (Signature of Authorized Person)

 

Note:

 

1.  To be furnished by 18th of the month succeeding the quarter.

 

 

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