GSTR 4
Quarterly Return for Compounding Taxable person
Key Points about GSTR 4 for Composition supplier
- Due Date :- GSTR 4 to be furnished by 18th of month succeeding the quarter.
- Who to File GSTR 4:– Every registered taxable person paying tax under section 8 shall file the return in GSTR 4.
- Auto Population of Details :- Details will be auto populated in Form GSTR 4A. After adding, correcting or deleting the details contained in FORM GSTR-4A, furnish a quarterly return in FORM GSTR-4 electronically through the Common Portal, either directly or from a Facilitation Centre, notified by the Board or Commissioner.
- Details to be filed in GSTR 4
- Inward supplies including supplies received from unregistered persons
- Amendments to details of inward supplies including supplies received from unregistered persons in earlier tax periods
- Goods /Capital goods received from Overseas (Import of goods)
- Amendments in Goods /Capital goods received from Overseas (Import of goods) of earlier tax periods
- Services received from a supplier located outside India (Import of services)
- Amendments in Services received from a supplier located outside India (Import of services) of earlier tax periods
- Outward Supplies made
- Amendments to Outward Supplies related to intra-state supplies
- Details of Credit/Debit Notes issued and received
- Amendment to Details of Credit/Debit Notes Issued and Received of earlier tax periods
- TDS Credit received
- Tax liability under reverse charge arising on account of time of supply without receipt of Invoice
- Amendment in Tax liability under Reverse Charge arising on account of time of Supply without receipt of Invoice
- Tax already paid on account of time of supply for invoices received in the current period relating to reverse charge.
- Liability Payable
- Details of Tax Payment
- Refund Claimed
- Are you likely to cross composition limit before the date of next return: Y/N
- How to Pay Tax :– Every registered taxable person furnishing the GSTR 4 return shall discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act or these rules by debiting the electronic cash ledger.
Download GSTR-4 Quarterly Return for Compounding Taxable person
Download GSTR-4A : AUTO DRAFTED DETAILS
Read also GST Return filing Process in India
GST Return ,GSTR 1, GSTR 2, GSTR 3, GSTR 4, GSTR 5, GSTR 6, GSTR 7, GSTR 8, GSTR 9, GSTR 10, GSTR 11,
GST Return : Who … What….When….to File GST Return
Sr.No | Form | Who to File ? | What to file? | When to File ? |
1 | GSTR-1 | Registered taxable supplier | Outward supplies | 10th of the month succeeding the tax period |
2 | GSTR-2 | Registered taxable recipient | Inward supplies /Purchases | 15th of the month succeeding the tax period |
3 | GSTR-3 | Registered taxable person | Monthly Return | 20th of the month succeeding the tax period |
4 | GSTR-4 | Composition supplier | Quarterly Return for Compounding Taxable person | 18th of the month succeeding the quarter |
5 | GSTR-5 | Non-resident person | Outward supplies, inward supplies | 20th of the month succeeding tax period & within 7 days after expiry of registration |
6 | GSTR -6 | Input service distributor | details of tax invoices on which credit has been received | 13th of the month succeeding the tax period |
7 | GSTR-7 | Tax deductor | Details of tax deducted | 10th of the month succeeding the month of deduction |
8 | GSTR-8 | E commerce operator/tax collector | Details of tax collected. | 10th of the month succeeding the tax period |
9 | GSTR-9 | Registered Taxable Persons | Annual Return | 31st December of the next Financial Year] |
10 | GSTR 9A | Taxable Person paying tax u/s 8 (Compounding Taxable Person) | Annual Return | 31st December of the next Financial Year] |
11 | GSTR 9B | Registered Taxable Person (if Turnover Exceeds 1Crore) | Audit Report with Reconciliation Statement | 31st December of the next Financial Year |
12 | GSTR 10 | Taxable person whose registration has been surrendered or cancelled | Final return | within three months of the date of cancellation or date of cancellation order, whichever is later |
13 | GSTR 11 | Persons having Unique Identity Number and Claiming Refund | Details of inward supplies | 28th of the month following the month for which statement is filed |
Free Education Guide on Goods & Service Tax (GST)