Quarterly return for registered person opting for composition levy
GSTR – 04
GST
7[FORM GSTR-4
\n[See rule 62]
\nReturn for financial year of registered person who has opted for composition levy or availing benefit of notification No. 02\/2019- Central Tax (Rate)
\nYear
\n1.
\nGSTIN
\n2.
\n(a)
\nLegal name of the registered person
\n< Auto >
\n(b)
\nTrade name, if any
\n< Auto >
\n3.
\n(a)
\nAggregate turnover in the preceding Financial Year (Auto populated)
\n(b)
\nARN
\n< Auto >(after filing)>
\n(c)
\nDate of ARN
\n< Auto >(after filing)>
\n4. Inward supplies including supplies on which tax is to be paid on reverse charge
\nGSTIN of supplier
\nInvoice details
\n Rate
\n Taxable value
\n Amount of tax
\nPlace of supply
\n (Name of
\n State\/UT)
\n No.
\n Date
\n Value
\nIntegrated Tax
\n Central Tax
\nState\/UT Tax
\n CESS
\n1
\n 2
\n3
\n 4
\n5
\n 6
\n7
\n8
\n 9
\n 10
\n 11
\n 4A. Inward supplies received from a registered supplier (other than supplies attracting reverse charge)
\n 4B. Inward supplies received from a r<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Sr. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n day of June following the end of such financial year for the financial year 2024-25 onwards.]. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n read as = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n bit Notes\/Credit Notes [amendment of debit notes\/credit notes furnished in earlier tax periods] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n yable = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n plier other than reverse charge. This information will be auto-populated from the information reported by supplier in GSTR-1 and GSTR-5; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Quarterly return for registered person opting for composition levyGSTR – 04GST7[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, … Continue reading “Quarterly return for registered person opting for composition levy”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-6444","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6444","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=6444"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6444\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6444"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6444"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6444"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n No
\n .
\n Type of supply (Outward\/ Inward)
\nRate of tax
\n(%)
\nValue
\n Amount of tax
\nIntegrate d tax
\nCentral tax
\n State\/
\n UT tax
\nCess
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n< Auto >
\n< Auto >
\n< Auto >
\n< Auto >
\n< Auto >
\n< Auto >
\n< Auto >
\n< Auto >
\n< Auto >
\n< Auto >
\n< Auto >
\n< Auto >
\nTotal
\n< Auto >
\n< Auto >
\n< Auto >
\n< Auto >
\n7. TDS\/TCS Credit received
\nGSTIN of Deductor \/ e-commerce operator
\n Gross Value
\nAmount
\n Central Tax
\n State\/UT Tax
\n 1
\n 2
\n 3
\n 4
\n8. Tax, interest, late fee payable and paid
\nSr.
\nNo.
\n Type of tax
\nTax amount
\npayable (As per table 6)
\n Tax Amount already paid (Through FORM GST CMP-08 )
\n Balance amount of tax payable, if any (3-4)
\nInterest payable
\nInterest paid
\n Late fee payable
\nLate fee paid
\n 1
\n 2
\n 3
\n 4
\n 5
\n 6
\n 7
\n 8
\n 9
\n1.
\n Integrated tax
\n< Auto >
\n < Auto >
\n< Auto >
\n2.
\n Central tax
\n< Auto >
\n < Auto >
\n< Auto >
\n3.
\n State\/UT tax
\n< Auto >
\n < Auto >
\n< Auto >
\n4.
\n Cess
\n< Auto >
\n < Auto >
\n< Auto >
\n9. Refund claimed fro<\/p>\n
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\n3. Aggregate turnover of the taxpayer for the immediate preceding financial year would be auto-populated.
\n4. Table 4 to capture information, on a consolidated basis, related to inward supplies, rate-wise, GSTIN wise:
\n (i) Table 4A to capture inward supplies from registered supplier other than those attracting reverse charge;
\n (ii) Table 4B to capture inward supplies from registered supplier attracting reverse charge;
\n (iii) Table 4C to capture supplies from unregistered supplier;
\n (iv) Table 4D to capture import of services.
\n5. 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.
\n6. TDS\/TCS credit received from deductor\/e-commerce operator would be auto-populated in Table 7.]
\n**************
\nNot<\/p>\n
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\n"Rate of tax
\nTurnover
\nComposition tax amount
\nCentral Tax
\nState\/UT Tax
\n1
\n2
\n3
\n4
\n"
\n6. Substituted vide Notification No. 03\/2019-Central Tax dated 29-01-2019 w.e.f. 01-02-2019 before it was read as
\n“Quarter
\nRate
\nOriginal details
\nRevised details
\nTurnover
\nCentral Tax
\nState\/UT tax
\nTurnover
\nCentral Tax
\nState\/UT Tax
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n”
\n7. Substituted vide Notification No. 31\/2019 – Central Tax dated 28-06-2019 w.e.f. 28.6.2019 before it was read as
\n"Form GSTR-4
\n[See Rule 62]
\nQuarterly return for registered person opting for composition levy
\nYear
\nQuarter
\n1.
\nGSTIN
\n2.
\n(a)
\nLegal name of the registered person
\nAuto Populated
\n(b)
\nTrade name, if any
\nAuto Populated
\n3.
\n(a)
\nAggregate Turnover in the preceding financial year
\n(b)
\nAggregate Turnover – April to June, 2017
\n 4. Inward supplies including supplies on which tax is to be paid on reverse charge
\nGSTIN of supplier
\nInvoice details
\nRate
\nTaxable value
\nAmount of Tax
\nPlace of <\/p>\n
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\n6. Tax on outward supplies made (Net of advance and goods returned)
\n5[Rate of tax
\nTotal Turnover
\nOut of turnover reported in (2), turnover of services
\nComposition tax amount
\nCentral Tax
\nState\/UT Tax
\n1
\n2
\n3
\n4
\n5
\n]
\n 7. Amendments to Outward Supply details furnished in returns for earlier tax periods in Table No. 6
\n6[Quarter
\nRate
\nOriginal details
\nRevised details
\n Total Turnover
\nOut of turnover reported in (3), turnover of services
\n Central Tax
\nState\/UT Tax
\nTotal Turnover
\nOut of turnover reported in (7), turnover of services
\nCentral Tax
\nState\/UT Tax
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n]
\n8. Consolidated Statement of Advances paid\/Advance adjusted on account of receipt of supply
\nRate
\nGross Advance Paid
\nPlace of supply (Name of State\/UT)
\nAmount
\nIntegrated Tax
\nCentral Tax
\nState\/UT Tax
\nCess
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n(I)
\nInformation for the current quarter
\n8A.
\nAdvance a<\/p>\n
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\nAmount Paid
\n1
\n2
\n3
\n(I) Interest on account of
\n(a) Integrated tax
\n(b) Central Tax
\n(c) State\/UT Tax
\n(d) Cess
\n(II) Late fee
\n(a) Central tax
\n(b) State\/UT tax
\n12. Refund claimed from Electronic cash ledger
\nDescription
\nTax
\nInterest
\nPenalty
\nFee
\nOther
\nDebit Entry Nos.
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n(a) Integrated tax
\n(b) Central Tax
\n(c) State\/UT Tax
\n(d) Cess
\nBank Account Details (Drop Down)
\n13. Debit entries in cash ledger for tax \/interest payment [to be populated after payment of tax and submissions of return]
\nDescription
\nTax paid in cash
\nInterest
\nLate fee
\n1
\n2
\n3
\n4
\n(a) Integrated tax
\n(b) Central Tax
\n(c) State\/UT Tax
\n(d) Cess
\nVerification
\nI 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.
\nSignature of Authorized Signatory…………&h<\/p>\n
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\n(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;
\n(iii) Table 4C to capture supplies from unregistered supplier;
\n(iv) Table 4D to capture import of service;
\n(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
\n(vi) Place of Supply (PoS) only if the same is different from the location of the recipient.
\n5. 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<\/p>\n
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