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FORM GSTR-4: Return for financial year of registered person who has opted for composition levy or availing benefit of notification No. 02/2019- Central Tax (Rate)

by | Jul 23, 2024 | GST, Forms | 0 comments

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Important Keyword: FORM GSTR-4, notification No. 02/2019- Central Tax (Rate).

FORM GSTR-4

[See rule 62]

Return for financial year of registered person who has opted for composition levy or availing benefit of notification No. 02/2019- Central Tax (Rate)

Year    
1. GSTIN               
2.(a)Legal name of the registered person<Auto>
 (b)Trade name, if any<Auto>
3.(a)Aggregate turnover in the preceding Financial Year (Auto populated)             
 (b)ARN<Auto>(after filing)>
 (c)Date of ARN<Auto>(after filing)>
  • Inward supplies including supplies on which tax is to be paid on reverse charge
GSTIN of supplierInvoice detailsRate  Taxable valueAmount of taxPlace of supply (Name of State/UT)
No.DateValueIntegrated TaxCentral TaxState/UT TaxCESS
1234567891011
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
           
  • Summary of self-assessed liability as per FORM GST CMP-08 (Net of advances, credit and debit notes and any other adjustment due to amendments etc.)
Sr.DescriptionValueAmount of tax
No.  Integrated taxCentral taxState/ UT taxCess
1234567
1.Outward supplies (including exempt supplies)<Auto><Auto><Auto><Auto><Auto>
2.Inward supplies attracting reverse charge including import of services<Auto><Auto><Auto><Auto><Auto>
3.Tax paid (1+2)<Auto><Auto><Auto><Auto><Auto>
4.Interest paid, if any<Auto><Auto><Auto><Auto><Auto>
  • Tax rate wise details of outward supplies / inward supplies attracting reverse charge during the year (Net of advances, credit and debit notes and any other adjustment due to amendments etc.)
Sr.Type of supply (Outward/ Inward)Rate of tax (%)ValueAmount of tax
N o.Integrat ed taxCentral taxState/ UT taxCess
12345678
    <Auto><Auto><Aut o><Auto>
    <Auto><Auto><Aut o><Auto>
    <Auto><Auto><Aut o><Auto>
  Total <Auto><Auto><Aut o><Auto>
  • TDS/TCS Credit received
GSTIN of Deductor / ecommerce operatorGross ValueAmount
Central TaxState/UT Tax
1234
    
    
  • Tax, interest, late fee payable and paid
Sr. No.Type of taxTax amount payable (As perTax Amount already paidBalance amount of tax payable,Interest payableInterest paidLate fee payableLate fee paid
  table 6)(Through FORM GST CMP-08 )if any (3-4)    
123456789
1.Integrated tax<Auto><Auto><Auto>    
2.Central tax<Auto><Auto><Auto>    
3.State/UT tax<Auto><Auto><Auto>    
4.Cess<Auto><Auto><Auto>    
  • Refund claimed from Electronic cash ledger
DescriptionTaxInterestPenaltyFeeOtherDebit Entry Nos.
1234567
(a) Integrated tax      
(b)    Central Tax      
(c)    State/UT Tax      
(d)    Cess      
Bank Account Details (Drop Down)
Verification

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 Authorised Signatory

Place                                                                               Name of Authorised Signatory

Date                                                                                             Designation /Status

Instructions:-
  1. Terms used:
    • GSTIN: Goods and Services Tax Identification Number
    • TDS: Tax Deducted at Source
    • TCS : Tax Collected at Source
    • The details in FORM GSTR-4, for every financial year or part thereof, should be furnished till the thirtieth day of April following the end of such financial year.
    • Aggregate turnover of the taxpayer for the immediate preceding financial year would be auto-populated.
  • Table 4 to capture information, on a consolidated basis, related to inward supplies, rate-wise, GSTIN wise:
  • Table 4A to capture inward supplies from registered supplier other than those attracting reverse charge;
  • Table 4B to capture inward supplies from registered supplier attracting reverse charge;
  • Table 4C to capture supplies from unregistered supplier;
  • Table 4D to capture import of services.
    • Table 5 to capture details (and adjustments thereof) of outward supplies (including exempt supplies) and inward supplies attracting reverse charge including import of services as declared earlier in FORM GST CMP-08 during the financial year.
    • TDS/TCS credit received from deductor /e-commerce operator would be auto- populated in Table 7.]

1. Subsituted vide Notf no. 31/2019 – CT dt. 28.06.2019

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Web Stories: NOTIFICATION No. 11/2024-Central Tax: Seeks to amend Notification No. 02/2017-CT dated 19th June, 2017 to assign district of Kotputli-Behror to CGST Alwar Commissionerate

Official Income Tax Return filing website: https://incometaxindia.gov.in/

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