Mechanism of GSTR 4 under GST returns filing

Quarterly Return, GSTR 4


At the point when to record GSTR 4? What are the substances in GSTR 4? How does GSTR 4 function? What is GSTR 4? Who needs to record GSTR 4?


What is GSTR 4?

The GSTR 4 is a return under GST that needs to be filed once every 3 months by registered tax payers who have signed up for the composition scheme (those who opt for this scheme are known as compounding vendors). They would be required to pay taxes at fixed rate without any input tax credit facilities.


The taxpayer is only required to indicate the total consolidated value of supplies made during the period and the tax paid at the composition rate.


Taxpayer will also need to declare invoice-level purchase information for the purchases from normal taxpayers, which will be auto-drafted in Form GSTR 4A from supply invoice uploaded by counter-party taxpayers in GSTR 1.


When to file GSTR 4?

GSTR 3 has to be filed on 18th of the month succeeding the quarter


Who has to file GSTR 4?

Taxable Person opting for Composition Levy has to file GSTR 4.


The details about GSTR 4is explained above. If you would like to add more information about GSTR 4, comment below:


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kathy: do we need to purchase different software for gst returns filling or is it possible to file all return in gst portal. How do we download gstrn 4 and upload in gst portal. Your response will be greatly helpful

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