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.

7. 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,
8. Table 6 to cap­ture details of out­ward sup­plies includ­ing advance and net of goods returned dur­ing the cur­rent tax
9. Table 7 to cap­ture details of amend­ment of incor­rect details report­ed in Table 6 of previous
10. 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.