Guide on Filing GSTR 4 on GST Portal, How to File GSTR 4 at

GSTR 4:  This form contain the details of outward supplies, tax payable and payment of tax. The due date of filing this form is 18th of the month succeeding quarter.. A dealer registered under composition scheme of GST is required to furnish GSTR-4 by 18th of the month succeeding quarter. In the previous article, we understand various aspects about GSTR 1, GSTR 2 and GSTR 3 now here we discuss about all headings of GSTR 4…Read more to understand GSTR-4

Terms used in GSTR 4:

  • (a) GSTIN: Goods and Services Tax Identification Number
  • (b) TDS: Tax Deducted at Source

Guide on Filing GSTR 4 on GST Portal

Form and manner of submission of quarterly return by the composition supplier.- (1) Every registered person paying tax under section 10 shall, on the basis of details contained in FORM GSTR-4A, and where required, after adding, correcting or deleting the details, furnish the quarterly return in FORM GSTR-4 electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner.

Heading along with the details required for GSTR 4:

GSTIN – GST Number (GSTIN) is a unique 15 digit number which is allotted to the assessee at the time of filing an application for registration for Goods & Service Tax. Each taxpayer will be allotted a state-wise PAN-based 15-digit Goods and Services Taxpayer Identification Number (GSTIN). Just like PAN Card No is required for payment and filing of Income Tax Returns, similarly GSTIN is required for payment and filing of GST Returns.. The GSTIN of the taxpayer will be auto-populated at the time of return filing.

  • Legal name of the registered person or Trade Name – –  Name of the taxpayer, will also be auto-populated at the time of logging into the common GST Portal.
  • Address – Business address of the composition dealer will get auto-populated here.
  • Period of Return (From and To) – A Taxable person is required to select from a drop down the relevant month and year respectively for which GSTR-3 is being filed.
  • Inward Supplies including supplies received from unregistered persons – All inward supplies to a composition dealer will get auto-populated here. Inward supplies from an unregistered person are required to be furnished manually. Inward supply will also include supply under reverse charge mechanism.
  • Amendments to detail of inward supplies –  Any change in the details of inward supply for earlier tax period can be made here. These supplies will also include supply from the unregistered person or composition dealer.
  • Goods or Capital goods received from Overseas (Import of Goods) – Import of input goods or capital goods by a composition dealer must be reported under this head.

Turnover Details

  • Aggregate Turnover in the preceding Financial Year and 
  • Aggregate Turnover – April to June, 2017 

Other Details

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 autopopulated 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-1 and 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 tax period.

  • Tax already paid on account of the time of supply for invoices received in the current period relating to reverse the charge.
  • Liability Payable – GST liability of the composition dealer will get auto-populated here on the basis of all the information that has been furnished above.
  • Details of Tax Payment – Tax liability under the previous head needs to be paid by way of debiting Electronic Credit Ledger or Electronic Cash Ledger. Details of such debit will be maintained under this head.
  • Refund Claimed – In case the tax liability of composition dealer is less than the TDS deducted, he will get a refund of balance amount. Such amount which is available for refund will get auto-populated under this head.
  • Are you likely to cross composition limit before the date of next return: Y/N – GSTN will also ensure that in case a dealer exceeds the threshold limit, he must pay taxes under the normal provision. Such declaration is obtained under this heading from the composition dealer.
  • Signature – Once all the above information is furnished, composition dealer is required to digitally sign his return. This can be done through Digital Signature Certificate (DSC) or Aadhar based verification.

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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