GSTR 4 is mandated to be filed by the individuals and taxpayers who are enrolled under the GST Composition Scheme. The GSTR 4 form is to be filed quarterly by the composition dealers. In this blog, we shall discuss what GSTR 4 is and how to file GSTR 4.

What is GSTR-4?

What is GSTR-4
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GSTR 4 is a form that has to be filed every 3 months by the taxpayers who are registered with the Composition Scheme under GST. The form contains the total sales and supplies value, the tax paid, and the purchases made by the composition vendor from the other taxpayers – both registered and unregistered.

When you make a purchase from a vendor registered with GST, they file their information in the sales returns form – GSTR 1. The information further is available on the GSTN portal as GSTR 4A. You can use the same information in your GSTR 4 form and also make changes if required.

How to File GSTR 4?

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The following is the format for the GSTR 4 form:

  • GSTIN: You will have to provide 15-digit GSTIN It will be auto-populated.

  • Name of the Taxpayer: Provide the legal name of the trade and taxpayer. It will also be auto-populated.

  • Turnover: You will have to fill the details of the turnover of the previous year (value of sales and purchases minus taxes) and for the period for April to June 2017 (sales and purchases and GST rollout).

  • Details of the inward supplies including the supplies on which reverse charge tax is paid. There are four parts to this section:

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1. Provide the details of the purchases made from registered suppliers. The purchase details from the suppliers who pay taxes on a reverse charge under GST should not be furnished here. The information will be matched with that provided by suppliers on the GSTR 1 and GSTR 5 forms.

2. Furnish details of the purchases by suppliers who pay taxes on reverse charge mechanism. The details will be matched with that provided by suppliers on the GSTR 1 form.

3. Provide information related to the purchases made from unregistered suppliers. This information is manually filled as no data is available in the GSTN.

4. Give information about the services that you import from overseas vendors.

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  • Provide details related to the amendments of the inward supplies provided in the returns for the previous tax period.

  • Outward Supplies Tax: Furnish details of the outward supplies including advances received and goods returned. The details will be categorized on the basis of the GST rate – 0%, 5%, 12%, 18%, and 28% according to the rate on which they were sold.

  • Furnish details related to the changes in the details of outward supplies.

  • Statement of the payment of Advances: In part 1, furnish details of the interstate and intrastate purchases on which tax is paid on reverse charge. Also, provide details of the purchase transactions for which you have paid advance tax in this part. In part 2, provide the correct data against any incorrect data provided earlier.

  • TDS Credit Received: Provide details of the tax deducted at source.

  • Tax Payable & Paid: Mention the details of the tax you have already paid and the one which is still unpaid.

  • Interest & Late Fee: This section is for the tax defaulters and taxpayers who are penalized for late payment of the tax.

  • Refund Claims: In any circumstance where there is a difference between the tax projected by you and you owe, the refund will be made. The details of such circumstances are to be furnished in this section.

  • Debit Entries: The section will auto-populated once you make tax payment and submit GSTR 4.

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What is GSTR 4 Due Date?

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The GSTR 4 form is filed on a quarterly basis. The due dates for it are the 18th of every quarter month.


Due Date

April-June 2019

18th July 2019

July-September 2019

18th October 2019

October-December 2019

18th January 2019

January-March 2019

18th April 2019

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