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)
Important Keyword: FORM GSTR-4, notification No. 02/2019- Central Tax (Rate).
Table of Contents
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
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(b)
Trade name, if any
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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 supplier
Invoice details
Rate
Taxable value
Amount of tax
Place of supply (Name of State/UT)
No.
Date
Value
Integrated Tax
Central Tax
State/UT Tax
CESS
1
2
3
4
5
6
7
8
9
10
11
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.
Description
Value
Amount of tax
No.
Integrated tax
Central tax
State/ UT tax
Cess
1
2
3
4
5
6
7
1.
Outward supplies (including exempt supplies)
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2.
Inward supplies attracting reverse charge including import of services
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3.
Tax paid (1+2)
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4.
Interest paid, if any
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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 (%)
Value
Amount of tax
N o.
Integrat ed tax
Central tax
State/ UT tax
Cess
1
2
3
4
5
6
7
8
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Total
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TDS/TCS Credit received
GSTIN of Deductor / ecommerce operator
Gross Value
Amount
Central Tax
State/UT Tax
1
2
3
4
Tax, interest, late fee payable and paid
Sr. No.
Type of tax
Tax amount payable (As per
Tax Amount already paid
Balance amount of tax payable,
Interest payable
Interest paid
Late fee payable
Late fee paid
table 6)
(Through FORM GST CMP-08 )
if any (3-4)
1
2
3
4
5
6
7
8
9
1.
Integrated tax
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2.
Central tax
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3.
State/UT tax
<Auto>
<Auto>
<Auto>
4.
Cess
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<Auto>
<Auto>
Refund claimed from Electronic cash ledger
Description
Tax
Interest
Penalty
Fee
Other
Debit Entry Nos.
1
2
3
4
5
6
7
(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:-
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
