Quarterly return for registered person opting for composition levy
GSTR – 04
GST
7[FORM GSTR-4
[See rule 62]
Return for financial year of registered person who has opted for composition levy or availing benefit of notification No. 02/2019- Central Tax (Rate)
Year
1.
GSTIN
2.
(a)
Legal name of the registered person
< Auto >
(b)
Trade name, if any
< Auto >
3.
(a)
Aggregate turnover in the preceding Financial Year (Auto populated)
(b)
ARN
< Auto >(after filing)>
(c)
Date of ARN
< Auto >(after filing)>
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 r
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Sr.
No
.
Type of supply (Outward/ Inward)
Rate of tax
(%)
Value
Amount of tax
Integrate d tax
Central tax
State/
UT tax
Cess
1
2
3
4
5
6
7
8
< Auto >
< Auto >
< Auto >
< Auto >
< Auto >
< Auto >
< Auto >
< Auto >
< Auto >
< Auto >
< Auto >
< Auto >
Total
< Auto >
< Auto >
< Auto >
< Auto >
7. TDS/TCS Credit received
GSTIN of Deductor / e-commerce operator
Gross Value
Amount
Central Tax
State/UT Tax
1
2
3
4
8. Tax, interest, late fee payable and paid
Sr.
No.
Type of tax
Tax amount
payable (As per table 6)
Tax Amount already paid (Through FORM GST CMP-08 )
Balance amount of tax payable, if any (3-4)
Interest payable
Interest paid
Late fee payable
Late fee paid
1
2
3
4
5
6
7
8
9
1.
Integrated tax
< Auto >
< Auto >
< Auto >
2.
Central tax
< Auto >
< Auto >
< Auto >
3.
State/UT tax
< Auto >
< Auto >
< Auto >
4.
Cess
< Auto >
< Auto >
< Auto >
9. Refund claimed fro
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day of June following the end of such financial year for the financial year 2024-25 onwards.].
3. Aggregate turnover of the taxpayer for the immediate preceding financial year would be auto-populated.
4. Table 4 to capture information, on a consolidated basis, related to inward supplies, rate-wise, GSTIN wise:
(i) Table 4A to capture inward supplies from registered supplier other than those attracting reverse charge;
(ii) Table 4B to capture inward supplies from registered supplier attracting reverse charge;
(iii) Table 4C to capture supplies from unregistered supplier;
(iv) Table 4D to capture import of services.
5. Table 5 to capture details (and adjustments thereof) of outward supplies (including exempt supplies) and inward supplies attracting reverse charge including import of services as declared earlier in FORM GST CMP-08 during the financial year.
6. TDS/TCS credit received from deductor/e-commerce operator would be auto-populated in Table 7.]
**************
Not
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read as
"Rate of tax
Turnover
Composition tax amount
Central Tax
State/UT Tax
1
2
3
4
"
6. Substituted vide Notification No. 03/2019-Central Tax dated 29-01-2019 w.e.f. 01-02-2019 before it was read as
“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
”
7. Substituted vide Notification No. 31/2019 – Central Tax dated 28-06-2019 w.e.f. 28.6.2019 before it was read as
"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
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bit Notes/Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods]
6. Tax on outward supplies made (Net of advance and goods returned)
5[Rate of tax
Total Turnover
Out of turnover reported in (2), turnover of services
Composition tax amount
Central Tax
State/UT Tax
1
2
3
4
5
]
7. Amendments to Outward Supply details furnished in returns for earlier tax periods in Table No. 6
6[Quarter
Rate
Original details
Revised details
Total Turnover
Out of turnover reported in (3), turnover of services
Central Tax
State/UT Tax
Total Turnover
Out of turnover 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 a
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yable
Amount Paid
1
2
3
(I) Interest on account of
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
(II) Late fee
(a) Central tax
(b) State/UT tax
12. Refund claimed from Electronic cash ledger
Description
Tax
Interest
Penalty
Fee
Other
Debit Entry Nos.
1
2
3
4
5
6
7
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
Bank Account Details (Drop Down)
13. Debit entries in cash ledger for tax /interest payment [to be populated after payment of tax and submissions of return]
Description
Tax paid in cash
Interest
Late fee
1
2
3
4
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
(d) 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…………&h
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plier other than reverse charge. This information will be auto-populated from the information reported by supplier in GSTR-1 and GSTR-5;
(ii) Table 4B to capture inward supplies from registered supplier attracting reverse charge. This information will be auto-populated from the information reported by supplier in GSTR-1;
(iii) Table 4C to capture supplies from unregistered supplier;
(iv) Table 4D to capture import of service;
(v) Tax recipient to have the option to accept invoices auto populated/add invoices, pertaining to reverse charge only when the time of supply arises in terms of section 12 or 13 of the Act; and
(vi) Place of Supply (PoS) only if the same is different from the location of the recipient.
5. Table 5 to capture amendment 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 fur
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