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GSTR-4 is a quarterly return to be filed by Composition dealers.

This article contains in detail each section and the details to be provided in it.

Note: Since counterparty auto-drafted details are not available for action, you have to enter the following details to file GSTR-4:

  • Inward Supplies attracting Reverse Charge ONLY and supplies from unregistered suppliers
  • Outward supplies net turnover

The form GSTR-4 consists of 13 sections:

1. Provide GSTIN: The taxpayer’s GSTIN will be auto-populated at the time of return filing.

2. Name of the Taxable Person: The taxpayer’s name will also be auto-populated at the time of logging into the common GST Portal

3. Aggregate Turnover: In this section, the taxpayer has to furnish details of the previous year’s aggregate turnover, and the aggregate turnover for the period of April-June, 2017 (for the first GSTR-4 return).
Note that these fields will be auto-populated for the returns of October to December period.

GSTR 4

GSTR 4

4A. Registered Supplier (other than reverse charge)

  • Enter the details of inward supplies from a registered supplier whether inter-state or intra-state on which reverse charge is NOT applicable
  • These details are required to be filled now for January- March Return Period of FY 2017-18.

4B. Registered supplier (attracting reverse charge) (B2B)

  • Enter the details of inward supplies from a registered supplier whether inter-state or intra-state on which reverse charge is applicable
  • Tax payable amount on inward supplies against reverse charge will be calculated based on these details
  • Tax paid under this head will form part of cost of inward supplies

4C. Unregistered supplier (B2B UR)

  • Enter the details of inward supplies from an unregistered supplier whether interstate or intrastate
  • Count of Number of suppliers and Number of Vouchers is not required in the return

4D. Import of Services subject to reverse charge (IMPS)

  • Import of services on which tax is to be paid due to applicability of reverse charge
  • Only IGST and Cess will be applicable and to be paid
  • Count of Number of suppliers and Number of Vouchers is not required in the return

GSTR 4

5A. Supplies [Information furnished in Table 4 of earlier returns]

If details furnished earlier were incorrect

  • Corrections may be made under this table for any incorrect details filled in any of the heads under Table – 4
  • These are details not required to be filled for July – September Return Period of FY 2017-18

5B. (1) Debit Notes/ Credit Notes (for registered supplier) (CDNR)

  • CDN against inward supplies from registered suppliers are to be mentioned here
  • CDN against supplies attracting reverse charge is to be mentioned here. Taxes under reverse charge will be payable net off original supplies and CDNs
  • Since mentioning original supplies other than reverse charge is not applicable for July – September and October – Decem ber Return Period of FY 2017-18 CDN against such supplies is also not required to be mentioned
  • Count of Number of suppliers is not required in the return

5B. (2) Debit Notes/ Credit Notes (for unregistered supplier) (CDNUR)

CDNs against inward supplies from an unregistered supplier is to be mentioned here

  • Count of Number of suppliers is not required in the return

GSTR 4

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

  • Enter the net turnover and select the applicable rate of tax, tax amount will be auto- computed.
  • IGST and Cess is not applicable since a composition dealer is not eligible to make interstate supplies
  • Net Turnover = Value of taxable supplies (as reflected in original invoices) + advances received – goods returned + Debit Notes/ Credit Notes

GSTR 4

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

  • Any change to be made to details of sales provided in previous returns is required to be stated here along with original details.
  • This will be made available from October – December Return Period of FY 2017-18

GSTR 4

8A. Advance Amount paid for reverse charge supplies in the tax period (AT)

Advance Amount paid against inward supplies which tax is to be paid under reverse charge

  • In case the invoices have already been received against these advance payment, such payments must be excluded.

8B. Advance amount on which tax was paid in earlier period but invoice has been received in the current period (ATADJ)

8II Amendments of information furnished in Table No. 8 (I) for an earlier quarter:

  • This will be made available from October – December Return Period of FY 2017-18

GSTR-4

9. TDS Credit received: Any TDS deducted by the supplier while making payment to the composition dealer has to be entered in this table. GSTIN of the deductor, Gross Invoice value and the TDS amount should be mentioned here.

GSTR 4

10. Tax payable and paid: Total tax liability and the tax paid have to be specified in this table. IGST, CGST, SGST/UTGST and Cess have to be separately mentioned here.

GSTR 4

11. Interest, Late Fee payable and paid: Interest and late fees payable for late filing or late payment of GST have to be mentioned here. The interest or late fees payable and the payment actually made should also be stated in this table.

GSTR 4

12. Refund claimed from Electronic cash ledger: Any refund of excess taxes paid can be claimed here. The refund has to be further segregated into tax, interest, penalty, fees, and others.

GSTR 4

13. Debit entries in cash ledger for tax/ interest payment [to be populated after payment of tax and submission of return]: All GST payments made in cash reflect here. The payments have to be further segregated into tax paid through cash, interest paid and late fees paid.

For Further information and reading:

All about GSTR-4: Eligibility, Return filing, Format and Rules

 

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