GST – GSTR – 04 – Form GSTR-4 [See Rule 62] 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 value Amount of Tax Place of supply (Name of State/UT) No. Date Value Integrated Tax Central Tax State/UT Tax CESS 1 2 3 4 5 6 7 8 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 charge) 4C. Inward supplies received from an unregistered supplier 4D. Import of service 5. Amendments to details of inward supplies furnished in returns for earlier tax periods in Table 4 [including debit notes/credit
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rnover reported in (7), turnover of services Central Tax State/UT Tax 1 2 3 4 5 6 7 8 9 10 ] 8. Consolidated Statement of Advances paid/Advance adjusted on account of receipt of supply Rate Gross Advance Paid Place of supply (Name of State/UT) Amount Integrated Tax Central Tax State/UT Tax Cess 1 2 3 4 5 6 7 (I) Information for the current quarter 8A. 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). [Inter-State Supplies] (Rate-wise) (II) Amendments of information furnished in Table No. 8 (I) for an earlier quarter Year Quarter Amendment relating to information furnished in S. No.(select) 8A(1) 8A(2) 8B(1)
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) Cess Verification 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. Signature of Authorized Signatory……………………….. Place Name of Authorized Signatory…………………………. Date Designation/Status…………………………………. Instructions : 1. Terms used: (a) GSTIN: Goods and Services Tax Identification Number (b) TDS: 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 wo
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ent of information provided in earlier tax periods as well as original/amended information of debit or credit note received, rate-wise. Place of Supply (PoS) to be reported only if the same is different from the location of the recipient. While furnishing information the original debit/credit note, the details of invoice shall be mentioned in the first three columns. While furnishing revision of a debit note/ credit note, the details of original debit/credit note shall be mentioned in the first three columns of this Table. 6. Table 6 to capture details of outward supplies including advance and net of goods returned during the current tax period. 7. Table 7 to capture details of amendment of incorrect details reported in Table 6 of previous returns. 8. Information of advance paid pertaining to reverse charge supplies and the tax paid on it including adjustments against invoices issued to be reported in Table 8. 9. TDS credit would be auto-populated in a Table 9. 4[10. Information agains
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