Form GSTR-04
Quarterly Return for compounding Taxable persons
Bills
Draft GST Return Formats
Form GSTR-04 of Draft – Goods And Services Tax – Return Rules, 20 [September 2016]
Quarterly Return for compounding Taxable persons
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Document 1
Government of India/State
Department of –
GSTR-4
[See Rule…..]
__
Quarterly Return for Compounding Taxable person
1. GSTIN
2. Name of the Taxable Person..
3. Address
(S. No. 1, 2 and 3 shall be auto-populated on logging)
4. Period of Return
From……. To…..
49
5. Inward supplies including supplies received from unregistered persons
GSTIN/ Name
of unregistered
supplier
Invoice
(figures in Rs)
IGST
CGST
SGST
No.
Date
ValueGoods/Services HSN/ Taxable Rate Amt Rate Amt Rate Amt
SAC value
(1)
(2)
(3)
(4)
(5)
(6) (7)
(8)
(9) (10) (11) (12) (13)
Auto populated
Shall be auto popul
STR and GTR5
Not auto populated
(Claimed)
Supplies attracting reverse charge (Others claimed by the receiv
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
No.
Date
Value
Bill of entry
HSN*
IGST
Assessable
Value
Rate
Amt
(1)
(2)
(3)
(4)
(5)
(6)
(7)
*at 8-digit level
6A. Amendments in Goods /Capital goods received from Overseas (Import of goods) of earlier tax periods
(figures in Rs)
Original Bill of Entry
Revised details of Bill of entry
IGST
No.
Date
No.
Date
Value
HSN
Assessable Value
Rate
Amt
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
52
7. Services received from a supplier located outside India (Import of services)
Invoice
IGST
No
(1)
Date
Value
SAC
Assessable Value
Rate
Amt
(2)
(3)
(4)
(5)
(6)
(figures in Rs)
7A. Amendments in Services received from a supplier located outside India (Import of services) of earlier tax
periods
Original Invoice
No
Date
No
Date
Revised details of Invoice
Value
(figures in Rs)
IGST
SAC
Taxable value
Rate
Amt
(1)
(2)
(3)
(4)
(5)
(6)
(7)
53
(8)
(9)
8. Outward Supplies made
(figures in Rs)
S.No.
Nature of supplies
Turnover
Co
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
te/ credit note
Type of note
(Debit/Credit)
Differential
Value
(Plus or
Minus)
Differential Tax
GSTIN
No. Date
GSTIN
No.
Date
IGST
Rate
CGST
SGST
Amt Rate Amt Rate Amt
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12) (13) (14)
Other than reverse charge
Reverse charge
10. TDS Credit received
Details shall be auto populated from counterparty |GSTR1 and GSTR 5
GSTIN
Invoice/Document
Date of
Value on which TDS IGST
TDS CGST
(figures in Rs)
TDS_SGST
of deductor
No
Date
Value
Payment to TDS has been
the deductee deducted
Rate
Amt
Rate
Amt
Rate
Amt
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
Shall be auto populated from counterparty TDS return
56
11. Tax liability under reverse charge arising on account of time of supply without receipt of Invoice
GSTIN/UIN/
Name of
State
Code
customer/unre
Goods/Services
HSN/SAC
of supply
Taxable Value
of supply
IGST
TAX
CGST
Rate
Tax
Rate
Tax
(figures in Rs)
SGST
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
period shall be net of tax already paid on advance receipt/on occurrence of time of supply
13. Liability Payable
Description
(1)
Tax payable for previous tax period
(i)
Outward supplies
(ii)
Inward supplies on reverse charge
Tax payable for current tax period
(i)
Outward supplies
(ii) Inward supplies on reverse charge
Interest
Late Fees
Penalty
Others (Please Specify)
58
IGST# CGST# SGST#
(figures in Rs)
Compounding Tax
CGST
(2)
(3)
(4)
(5)
SGST
(6)
Total
#Tax paid in respect of supplies attracting reverse charge and those received from unregistered persons
$ Details for tax payable for previous tax period will be reflected Quarter-wise.
14. Details of Tax Payment
Tax paid
Interest paid
Fee paid
Penalty
Others
Cash
Date
IGST
CGST
SGST
Compounding Tax
(figures in Rs)
Total tax paid
Ledger
Debit
Entry No.
CGST
(1)
(2)
(3)
(4)
(5)
(6)
(7)
SGST
(8)
(9)
15. Refund Claimed
S.N
0
Description
Minor head
(Tax/Interest/
Fee/
Pena
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =