GSTR-4 is a return that’s filed by a composition dealer. Unlike a normal taxpayer who needs to furnish three monthly returns, a dealer opting for the composition scheme is required to furnish only one return, which is GSTR-4 once in a year by the 30th of April of the following financial year.

Update as on 6th August 2020

An Excel based offline tool is now available to file GSTR-4 (Annual Return) on the GST portal.

Update as on 21st July 2020

The facility to file GSTR-4 (Annual Return) is now available on GST portal.

Update as on 13th July 2020

The due date to file GSTR-4 (Annual Return) has been extended to 31st August 2020 from 15th July 2020.

Update as on 3rd April 2020

  1. The time limit to opt into the composition scheme for the FY 2020-21 in form CMP-02 has been extended up to 30th June 2020. It applies for both taxpayers registered under section 10 of the CGST Act as well as the taxpayers opting for the scheme notified via CGST (Rate) notification no. 2/2019 dated 7th March 2019.
  2. The time limit to file form ITC-03 has accordingly been extended till 31st July 2020.
  3. The dealers can submit challan-cum-statement in form CMP-08 for the January-March 2020 quarter by 7th July 2020.
  4. The time limit to file GSTR-4 annual returns for the FY 2019-20 by the composition dealers has been extended till 15th July 2020.

GSTR-4 Format and Contents

The revised annual Form GSTR-4 is divided into nine sections:

Table 1-3: Basic Details

 

Table Details
GSTIN The taxpayers GSTIN gets auto-populated at the time of filing return.
Name of the taxpayer The legal name and trade name will get auto-populated at the time of filing return.
Aggregate turnover details The aggregate turnover in the preceding financial year will get auto-populated. Also, the ARN and date of ARN will get auto-populated after filing.

Format

GSTR-4 Table 1-3

Table 4: Inward supplies including supplies on which tax is to be paid on reverse charge

 

Table

Details

4A: Supplies from a registered supplier (other than reverse charge)

A taxpayer is required to provide details of all supplies received from a registered supplier (includes both interstate and intrastate supplies) on which reverse charge mechanism is not applicable.

4B: Supplies from a registered supplier (attracting reverse charge)

A taxpayer is required to provide details of all supplies received from a registered supplier (includes both interstate and intrastate supplies) on which reverse charge mechanism is applicable.

4C: Unregistered supplier

A taxpayer is required to provide details of all supplies received from an unregistered supplier including both interstate and intrastate supplies.

4D: Import of services

A taxpayer is required to provide details of all import services on which tax is payable due to applicability of reverse charge mechanism.

Format:

GSTR-4 Table 4

Table 5: Summary of self-assessed liability as per Form GST CMP-08

The details in this table will get auto-populated from Form GST CMP-08. Form GST CMP-08 is for making payment in every quarter of the year. This table will consolidate the payment details of all the CMP-08 filed during the year, i.e. payment made on outward supplies, inward supplies attracting reverse charge, tax paid and interest paid.

Format:

GSTR-4 Table 5

Table 6: Tax rate wise details of outward supplies/inward supplies attracting reverse charge during the year

A taxpayer is required to provide details of all outward supplies and inward supplies attracting reverse charge tax rate wise along with the total taxable value. The IGST, CGST, SGST and Cess amount will get auto-populated.

Format:

GSTR-4 Table 6

Table 7: TDS/TCS Credit received

Any TDS/TCS credit received from a supplier or e-commerce operator will be auto-populated in the table below. GSTIN of the deductor, gross invoice value and the amount of TDS deducted shall be mentioned here by the taxpayer.

Format:

GSTR-4 Table 7

Table 8: Tax, interest, late fee payable and paid

 

Table

Details

Tax amount payable

This will get auto-populated from Table 6 above.

Tax amount already paid

This will get auto-populated as per Form GST CMP-08

Balance tax payable

This is a difference of 1 and 2 above.

Interest payable and paid

Interest payable on late filing of return and the interest actually paid should be mentioned here.

Late fee payable and paid

Late fee payable on late payment of GST and the amount actually paid should be mentioned here.

Amounts paid under various tax heads should be separately mentioned like IGST, CGST, SGST and Cess.

Format:

GSTR-4 Table 8

Table 9: Refund Claimed From Electronic cash ledger

In case, excess taxes are paid, a refund can be claimed through this table. The refund amount should be divided into tax, interest, penalty, fee and others.

Format:

GSTR-4 Table 9

Verification:

A taxpayer is required to authenticate that the details provided in the above tables are true and correct by signing the form.

File GSTR-9 in 15 mins

  • Download GSTR-1, 2A, 3B and compare with books of accounts to check mismatches
  •  Auto filing on GST portal through ClearTax Chrome Assistant
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