GSTR-04
Quarterly return for registered persons opting composition levy
Bills
Forms
GSTR-04 of GST – Returns – Final Draft Rules 3-6-2017
Form GSTR-4
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Document 1
Form GSTR-4
[See Rule…..]
Quarterly return for registered person opting for composition levy
Year
Quarter
1.
GSTIN
2.
(a)
Legal name of the registered person
Auto Populated
(b)
Trade name, if any
Auto Populated
3.
(a)
Aggregate Turnover in the preceding Financial Year
(b) Aggregate Turnover – April to June, 2017
4. Inward supplies including supplies on which tax is to be paid on reverse charge
GSTIN
of
supplier
Invoice details
Rate Taxable
Amount of Tax
value
No.
Date Value
1
2
3
4
5
8
Integrated Central Tax State/UT Tax
Tax
7
CESS
Place of
supply
(Name of
State)
9
10
11
4A. Inward supplies received from a registered supplier (other than supplies attracting reverse charge)
4B. Inward supplies received from a registered supplier (attracting reverse
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arlier tax periods in Table No. 6
Quarter Rate
Original details
Revised details
Turnover
Central Tax
State/UT tax
Turnover
Central Tax
State/UT Tax
1
2
3
4
5
6
7
8
8. Consolidated Statement of Advances paid/Advance adjusted on account of receipt of supply
Rate
Gross
Advance
Paid
2
Place of supply
(Name of State)
Amount
Integrated Tax Central Tax
State/UT Tax
Cess
3
4
5
6
7
1
(II)
8A.
Information for the current quarter
Advance amount paid for reverse charge supplies in the tax period (tax amount to be added to output tax liability)
8A (1). Intra-State supplies (Rate Wise)
8A (2). Inter-State Supplies (Rate Wise)
8B. Advance amount on which tax was paid in earlier period but invoice has been received in the current period [
reflected in Table 4 above]
(tax amount to be reduced from output tax liability)
8B (1). Intra-State Supplies (Rate Wise)
8B (2). Intra-State Supplies (Rate Wise)
8A(1)
8A(2) 8B(1) 8B(2)
II Amendments of information fu
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egrated tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
Tax paid in cash
Interest
2
3
Late fee
4
Verification (by authorized signatory)
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my
knowledge and belief and nothing has been concealed therefrom
Place
Signature of Authorized Signatory
Name of Authorized Signatory
33
Date
Instructions:
1. Terms used:
Designation/Status..
(a) GSTIN:
(b) TDS:
Goods and Services Tax Identification Number
Tax Deducted at Source
2. The details in GSTR-4 should be furnished between 11th and 18th of the month succeeding the relevant
tax period.
3. Aggregate turnover of the taxpayer for the immediate preceding financial year and first
quarter of the current financial year shall be reported in the preliminary information in Table
3. This information would be required to be submitted by the taxpayers only in the first year
and should be auto-populated in subsequent year
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