Points to be Kept in Mind While Filing GSTR-4- Quarterly return for registered person opting for composition levy

  1. The details in GSTR-4 should be furnished between 11th and 18th of the month succeeding the relevant tax period.
  2. 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 This information would be required to be submitted by the taxpayers only in the first year and should be auto- populated in subsequent years.
  3. Table 4 to capture information related to inward supplies,  rate-wise:
  • Table 4A to capture inward supplies from registered supplier other than reverse This information will be auto-populated from the information reported by supplier in GSTR-1and GSTR-5;
  • 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;
  • Table 4C to capture supplies from unregistered supplier;
  • Table 4D to capture import of service;
  • 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
  • Place of Supply (PoS) only if the same is different from the location of the recipient.
  1. 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,
  2. Table 6 to capture details of outward supplies including advance and net of goods returned during the current tax
  3. Table 7 to capture details of amendment of incorrect details reported in Table 6 of previous
  4. 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

TDS credit would be auto-populated in a Table   9.

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