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Details to be mentioned in GSTR-4 Return

Updated on:  

08 min read

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.

Latest Updates

28th May 2021
As per the outcome of the 43rd GST Council meeting and CBIC notification,
(1) Interest relief has been provided for filing of CMP-08 for Jan-March 2021 quarter as per which, for any delay, interest is not charged until 3rd May, whereas 9% of reduced interest will be charged if filing is done thereafter until 17th June, and 18% later on.
(2) The due date to file GSTR-4 for FY 2020-21 is extended up to 31st July 2021.
(3) The maximum late fee for GSTR-4 that can be charged will be restricted to Rs.500 per return for nil filing and Rs. 2000 for other than nil filing.

1st May 2021
(1) The due date to file GSTR-4 for FY 2020-21 was extended from 30th April 2021 to 31st May 2021.
(2) Form CMP-08 that was due by 18th April 2021 for January-March 2021 has been given a relaxation in the interest charges. No interest for filing on or before 8th May, interest reduced to 9% between 9th May and 23rd May, but charged at 18% thereafter.

GSTR-4 Format and Contents

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

Table 1-3: Basic Details

TableDetails
GSTINThe taxpayers GSTIN gets auto-populated at the time of filing return.
Name of the taxpayerThe legal name and trade name will get auto-populated at the time of filing return.
Aggregate turnover detailsThe 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

TableDetails
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 supplierA taxpayer is required to provide details of all supplies received from an unregistered supplier including both interstate and intrastate supplies.
4D: Import of servicesA 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

TableDetails
Tax amount payableThis will get auto-populated from Table 6 above.
Tax amount already paidThis will get auto-populated as per Form GST CMP-08
Balance tax payableThis is a difference of 1 and 2 above.
Interest payable and paidInterest payable on late filing of return and the interest actually paid should be mentioned here.
Late fee payable and paidLate 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.

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