Everything You Need to Know About Form GSTR-4: Filing, Due Dates, and More

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Everything you need to know about GSTR – 4

To minimize the burden on composition taxpayers, the Government has done away with quarterly filing of returns for outward supplies and made it annually. The tax payment has to make payment of taxes quarterly through Form GST CMP – 08.

Previously Form GSTR – 4 has to be filed quarterly basis. From the 1st of April 2019, the composition taxpayers can file GSTR – 4 on an annual basis.

1. What data has to be shown in GSTR – 4?

In GSTR – 4, the composition taxpayer has to show the following information

  • Summary of outward supplies
  • Tax liability on the outward supplies
  • Reverse Charge on account of import of Services
  • Reverse Charge on inward supplies

2. Is GSTR – 4 annual return a simplified return compared to Quarterly return?

Yes, the annual filing of GSTR – 4 is a simplified return. The taxpayer need not enter the Debit / Credit Notes Separately; Amendments is not there in the new annual return of GSTR – 4.

3. Is there any other additional information I need to capture while filing my GSTR – 4 Annual return compared to the quarterly return being filed?

Yes, the annual filing of GSTR – 4 additional information related to inward supplies tax rate wise.

4.  Can all composition taxpayers file GSTR – 4?

Yes, it can be filed by all taxpayers if they have made payment of taxes using Form CMP – 08.

5.  Can a Composition Taxpayer file Nil GSTR – 4?

Yes, a Composition Taxpayer can file Nil GSTR – 4 if all the conditions are met

  • Does not have any outward supplies
  • Had not purchased any goods or services
  • Has no GST Liability on account of import of services or reverse charge
  • Has no payment of taxes for all quarters – filed Nil CMP – 08
  • No late fee to paid for filing of Form GSTR – 4

 Can if I file GSTR – 4 for the financial year 2018-19?

No, it can be filed from the Financial year 2019 – 2020 onwards only.

7.What is the due date for the filing of GSTR – 4?

GSTR – 4 has to be filed within 30th days from the end of the financial year, and it can be extended by the Government on recommendations of the GST Council from time to time.

8. Do I need to file GSTR – 4, if my registration has been cancelled during the year?

Yes, it has to be filed in case if the registration is active even for a day during the financial year.

9. Is GSTR – 4 a mandatory return to be filed by the Composition Taxpayers?

Yes, it is a mandatory return to be filed by the Composition Taxpayers.

10. Is late fee applicable for filing of GSTR – 4?

Yes, the Late fee is applicable for the filing of GSTR – 4 if the return is being filed after the due date.

11. What are the important sections of GSTR – 4?

Important sections of GSTR – 4 are

Sr. No Details Table No
1 Inward supplies from Registered Suppliers – Forward Charge  4A
2 Inward Supplies from Registered Suppliers – Reverse Charge  4B
3 Inward Supplies from Unregistered Taxpayers – Reverse Charge  4C
4 Import of Services  4D
5 Summary of payments made through CMP – 08  5
6 Break up by Tax Rate Wise – Inward Supplies / Outward Supplies  6
7 TDS / TCS Credit as accepted  7

12. While filing GSTR – 4, do I need to enter all the data manually, or some data will be auto-populated from Form CMP – 08 filed already?

Payments made during the year using Form CMP – 08 will be auto-populated.

13. As I cannot report Debit/Credit Notes and advance paid for inward supplies related to reverse charge separately in the new Annual Return of GSTR – 4?

The inward supplies have to be reported net of Debit / Credit Notes and Advances paid for supplies related to reverse charge on inward supplies have to be reported in Table 4A, 4B, 4C & 4D.

14. How do I report Debit/Credit Notes for outward supplies in GSTR – 4?

The outward supplies have to be reported net of Debit/Credit Notes in Table 6 of GSTR – 1.

15.In GSTR – 4, is the outward liability to be entered manually, or it will be auto-populated?

The data for outward liability has to be entered manually in Table 6 of GSTR – 4.

16.Can I pay additional GST Liability while filing GSTR – 4?

Yes, the taxpayers can discharge additional tax liability while filing GSTR – 4.

17.Do I need to enter inward supplies and outward supplies by tax rate?

Yes, the taxpayer has to enter the inward supplies and outward supplies by tax rate wise in table 6 of GSTR – 1.

18.Can I use the existing cash balance in my Cash Ledger for discharging additional GST Liability?

Yes, the existing cash balance in the Cash Ledger can be utilized for discharging additional tax liability.

19.Can I use the TDS/TCS amount collected against my supplies?

Yes, the amount of TDS/TCS will be updated to the Cash Ledger once you accept the same on the portal.

20. What should I do if I do not have sufficient cash balance in my cash ledger but need to discharge additional tax liability?

Yes, while filing the return, additional cash can be discharged while filing the return by clicking on the button “Create Challan.”

21.How do if file GSTR – 4?

The taxpayers can file GSTR – 4, manually by entering data on the portal or through the offline mechanism.

22. How do I sign GSTR – 4?

GSTR – 4 can be signed in two ways; one is through Digital Signature Certificate (DSC) or Electronic Validation Code (EVC).

23.Can I have a preview of the GSTR – 4 return before filing the same?

Yes, GSTR – 4 reports can be previewed before filing the same.

24.Can I download GSTR – 4 once I have filed it?

Yes, you can download the return GSTR – 4 after filling. The user can opt for downloading a detailed return or summary return.

25.Can GSTR – 4 be revised once filed?

No, Once GSTR – 4 is filed, it cannot be revised. The taxpayers are requested to verify the data before filing it. 

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