Form GSTR‑4 (Quarterly return for registered person opting for composition levy)

Form GSTR‑4

       [See rule 62]

 

Quar­ter­ly return for reg­is­tered per­son opt­ing for com­po­si­tion levy

 

Year
Quar­ter

 

1.

GSTIN

2.

(a)

Legal name of the reg­is­tered person

Auto Pop­u­lat­ed

(b)

Trade name, if any

Auto Pop­u­lat­ed

3.

(a)

Aggre­gate Turnover in the pre­ced­ing Finan­cial Year

(b)

Aggre­gate Turnover — April to June, 2017

 

 

4.        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

 

5. Amend­ments to details of inward sup­plies fur­nished in returns for ear­li­er tax peri­ods in Table 4 [includ­ing deb­it notes/credit notes and their sub­se­quent amendments]

 

Details of orig­i­nal invoice			Revised details of invoice				Rate	Tax­abl e value	Amount				Place of sup­ply (Name of State/ UT)
GSTIN	No.	Date	GSTI N	No.	Date	Val­ue			Inte­grate d Tax	Cen­tral Tax	State/UT Tax	Cess
1	2	3	4	5	6	7	8	9	10	11	12	13	14
5A.   Sup­plies [Infor­ma­tion fur­nished in Table 4 of ear­li­er returns]-If details fur­nished ear­li­er were incorrect
5B.   Deb­it Notes/Credit Notes [orig­i­nal)]

 

5C. Deb­it Notes/ Cred­it Notes [amend­ment of deb­it notes/credit notes fur­nished in ear­li­er tax periods]

 

6. Tax on out­ward sup­plies made (Net of advance and goods returned)

 

Rate of tax	Turnover	Com­po­si­tion tax amount
		Cen­tral Tax	State/UT Tax
1	2	3	4

 

 

7. Amend­ments to Out­ward Sup­ply details fur­nished in returns for ear­li­er tax peri­ods in Table No. 6

 

Quar­ter	Rate	Orig­i­nal details			Revised details
		Turnover	Cen­tral Tax	State/UT tax	Turnover	Cen­tral Tax	State/UT Tax
1	2	3	4	5	6	7	8

 

8. Con­sol­i­dat­ed State­ment of Advances paid/Advance adjust­ed on account of receipt of supply

 

Rate		Gross Advance Paid		Place of sup­ply (Name of State /UT)	Amount
					Inte­grat­ed Tax	Cen­tral Tax	State/ UT Tax			Cess
1		2		3	4	5	6			7
(I)      Infor­ma­tion for the cur­rent quarter
8A.    Advance amount paid for reverse charge sup­plies in the tax peri­od (tax amount to be added to out­put tax liability)
8A (1).  Intra-State sup­plies (Rate Wise)
8A (2).  Inter-State Sup­plies (Rate Wise)
8B. Advance amount on which tax was paid in ear­li­er peri­od but invoice has been received in the cur­rent peri­od [ reflect­ed in Table 4 above]         (tax amount to be reduced from out­put tax liability)
8B (1). Intra-State Sup­plies (Rate Wise)
8B (2). Intra-State Sup­plies (Rate Wise)
II Amend­ments of infor­ma­tion fur­nished in Table No. 8 (I) for an ear­li­er quarter
Year		Quar­ter		Amend­ment relat­ing to infor­ma­tion fur­nished in S. No.(select)				8A(1)	8A(2)	8B(1)	8B(2)

 

9. TDS Cred­it received

 

 

GSTIN of Deductor	Gross Val­ue	Amount
		Cen­tral Tax	State/UT Tax
1	2	3	4

 

10. Tax payable and paid

 

Descrip­tion	Tax amount payable	Pay tax amount
1	2	3
(a) Inte­grat­ed Tax
(b) Cen­tral Tax
© State/UT Tax
(d) Cess

 

11. Inter­est, Late Fee payable and paid

 

Descrip­tion	Amount payable	Amount Paid
1	2	3
(I)    Inter­est on account of
(a)    Inte­grat­ed tax
(b)    Cen­tral Tax
©    State/UT Tax
(d)   Cess
(II)   Late fee
(a)    Cen­tral tax
(b)    State/UT tax

 

12. 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
©     State/UT Tax
(d)     Cess
Bank Account Details (Drop Down)

 

 

13. Deb­it entries in cash ledger for tax /interest payment

[to be pop­u­lat­ed after pay­ment of tax and sub­mis­sions of return]

 

Descrip­tion	Tax paid in cash	Inter­est	Late fee
1	2	3	4
(a)  Inte­grat­ed tax

 

(b) Cen­tral Tax
© State/UT Tax
(d) Cess

 

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:

1. • GSTIN: Goods and Ser­vices Tax Iden­ti­fi­ca­tion Number
   • TDS: Tax Deduct­ed at Source
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 This infor­ma­tion would be required to be sub­mit­ted by the tax­pay­ers only in the first year and should be auto- pop­u­lat­ed in sub­se­quent years.
4. 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.

 

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
7. Table 7 to cap­ture details of amend­ment of incor­rect details report­ed in Table 6 of previous

 

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

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