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.
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