GSTR 4 For Quarterly Return for Compounding Taxable person

Posted on 29 May 2023 Category : Forms

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. GSTIN ………………………….

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

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
					SAC	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

Service

SAC

value

supplier

(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

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

(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 invoice/td>

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)

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

customer/

Servi

Name

Rate

Tax

Rate

Tax

Rate

Tax

unregistere

ces

d supplier

custo

mer/u

nregist

Cancellation of GST Registration in India, FAQ

ered

suppli

(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.

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

lign="bottom" width="89">

GSTIN

Invoice/Document

Date of

Value on which

TDS_IGST

TDS_CGST

TDS_SGST

of deductor

Payment to

TDS has been

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

&nb

15. Refund Claimed

S.N

Description

Minor head

CGST

SGST

IGST

Compounding Tax

(Tax/Interest/

CGST

SGST

Fee/

Penalty/Other

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

Refund claimed from cash ledger

Bank Account Details*

Name of

Code

of supply

IGST

CGST

SGST

of supply

customer/unre

Rate

Tax

Rate

Tax

Rate

Tax

gistered

supplier

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

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 18^th of the month succeeding the quarter.

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