What is GSTR 4?
The GSTR-4 form is an annual return form for those taxpayers who have opted GST Composition scheme in the new indirect tax regime. Under the GST composition scheme, taxpayers will be required to file only one return in every financial year.
Also, the taxpayers will have to file CMP-08 for the payment in every quarter of the year. The due date for each CMP-08 filing is the 18th of every succeeding quarter. Read the CBIC notification.
- Who Should File GSTR 4
- GSTR 4 Form Due Date
- Interest on Late Payment
- GSTR 4 Important Terms
- GSTR 4 Updates on Council Meeting
- Simple Process to File GSTR 4
- GSTR 4 General Queries
- GSTR 4 Filing By Gen GST Software
Latest Update
- The 53rd GST Council updated the GSTR-4 due date from 30th April to 30th June for the FY 2024-25 onwards. View more
Free Demo of GSTR 4 Annual Return FIling Software
Major Points to File GSTR-4 (Annual Return)
- File button is enabled only if:
- No additional cash is required to be paid for liabilities
- You have clicked on the declaration checkbox
- You have selected authorised signatory details from the drop-down list
- The excess amount deposited through GST CMP-08, available in the negative liability statement will also get adjusted towards liabilities if any
- If the available balance in the electronic cash ledger is less than the amount required to offset the liabilities, you can directly create a challan by clicking on the ‘Create Challan‘ button.
- Tax and late fees are auto-drafted in Table-8 but interest is user input. Liabilities can be discharged only through an electronic cash ledger.
- The details of inward supplies (from Table 4B, 4C, and 4D for each tax rate) will be auto-drafted in Table 6 only after the Taxpayer has clicked on the ‘Proceed to file’ button. Before that, the balance will be displayed as ‘0’ (zero)
- Once you enter outward supply details in Table 6 and click the “Proceed to file” button, liability on the RCM basis is auto-populated from details entered in Tables 4B,4C, and 4D. Thereafter, Table 6 shows your total tax liability
- The details of outward supplies in Table 6 (Row 12-16) of GSTR-4 have to be entered manually by the taxpayer.
- The summary of self-assessed liability is auto-populated in Table-5 of the GSTR-4 Annual Return on the basis of filed Form CMP-08 & is non-editable.
- The tax amounts in Table-4 of GSTR-4 are auto-calculated on the basis of the values entered in the Taxable Value and Tax Rate fields. However, the tax amount is editable. The CESS is to be entered by the taxpayer.
- The aggregate turnover is required to be entered for the last year and if in case the business did nil transactions or turnover in the last FY or not registered it can put ‘0’ zero
- The annual GSTR 4 return filing will get activated once the taxpayer has finished filing of all the quarters of CMP-08 of the given financial year
Annual Return Form GSTR-4 Available on the GST Portal
The government has decided to let the taxpayers, assesses, and businesses file GSTR 4 on an annual basis. This has been done due to the demand of the community. The form is also available on the portal which has further relaxed the assess and taxpayers in finding and filing the form as per their convenience.
Salient Features of GSTR 4 Return Form
- GSTR 4 Returns will file on an annual basis for compounding Taxable persons. The last date for filing the GSTR- 4 (CMP-08) payment form is the 18th of the month following the quarter. GSTR 4 (CMP-08) returns can be filed on 18th April, 18th July, 18th October, and 18th January and so forth
- GSTR-4 Form is filed by all the taxpayers who registered under the composition scheme
- Business entities registered under the composition scheme will be required to pay taxes at fixed rates quarterly without availing of input tax credit facility
- The taxpayer will be required to show the total value of supplies made in a specific period and tax paid at the composition rate
- The taxpayer will be required to insert invoice-level purchase details for the purchases from normal taxpayers, which will be automatically updated GSTR 4A Form from the supply invoice uploaded by the opposite party in GSTR 1
Who Should File GSTR 4 Form
All the composite registered taxpayers are required to file the tax return.
GSTR 4 Annual Filing Due Dates
| Period | Due Date |
|---|---|
| Annual Return FY 2024-25 | 30th June 2025 | View more |
| Annual Return FY 2023-24 | 30th April 2024 |
| Annual Return FY 2022-23 | 30th April 2023 |
| Annual Return FY 2021-22 | 30th April 2022 | Note: 47th GST Meet – “To extend the waiver of late fee under section 47 for the delay in filing FORM GSTR-4 for FY 2021-22 by approximately four more weeks, i.e. till 28.07.2022 (The existing waiver is for the period from 01.05.2022 till 30.06.2022)” |
| Annual Return FY 2020-21 (Revised) | 31st August 2021 |
GSTR 4 Interest on Late Payment
GST Council clearly stated in acts that if a person has not paid the taxes before the due dates, then the GST Council has strict rules and regulations to accommodate it with an 18 % interest rate per year. The interest rate is applied to the number of days the taxpayer missed out. To look into the act clearly, you can read the information from point 50 of chapter 10 here: https://cbec-gst.gov.in/CGST-bill-e.html
If we take the illustration of it, a person missed out on the due date of yesterday, then the taxpayer has to pay 1000*18/100*1/365 = Rs. 0.49 for one day and the calculation varies on payable tax and the total missed out days.
In case if a taxpayer does not file his/her return within the due dates mentioned above, he shall have to pay a late fee of Rs. 50/day i.e. Rs. 25 per day in each CGST and SGST (in case of any tax liability) and Rs. 20/day i.e. Rs. 10/- day in each CGST and SGST (in case of Nil tax liability) subject to a maximum of Rs. 5000/-, from the due date to the date when the returns are actually filed.
GST CMP 08 is a quarterly return form that must be filed by the composition taxpayers after the end of each quarter. The due date for filing GST CMP 08 return online is the 18th of the month after a particular quarter. GSTR 4 is an annual return form, for which the due date is 30th April after a particular financial year.
Important Terms Frequently Used in GSTR 4
- GSTIN – Goods and Services Taxpayer Identification Number
- UIN – Unique Identification Number
- UQC – Unit Quantity Code
- HSN – Harmonised System of Nomenclature
- SAC – Services Accounting Code
- POS – Place of Supply of Goods and Services
- B2B – From one registered person to another registered person
- B2C – From registered person to unregistered person
HSN: Harmonised System of Nomenclature (HSN code is filled in case of the supply of goods)
- A taxpayer will be required to provide the aggregate turnover of the immediately preceding financial year and the first quarter of the current financial year.
- The taxpayer will be required to furnish all the information only in the first year and it will be automatically updated in the succeeding years.
Let us Understand the Step-by-Step Guide Filing Procedure of GSTR 4
GSTR 4 return form is divided into 13 sections but it is not necessary to fill all these sections. Some of the details of sections in GSTR 4 form are given below:-
Part 1 to Part 3 – General Information
- GSTIN:- Every Taxpayer gets a state-wise PAN-based 15-digit Goods and Services Taxpayer Identification Number (GSTIN) from the Government. It must be noted that the identification of the taxpayer will be automatically filled in at the time of filing the return in the coming future
- Legal Name of the Registered Person and Trade name (if any):- The taxpayer name will automatically fill the time of filing the returns at the GSTN portal
- Annual Turnover in the preceding Financial Year:- A taxpayer will be required to fill in all the information only for the first time of filing and after then it will be automatically updated in the succeeding years
Part 4 – Inward supplies including supplies on which tax is to be paid on reverse charge
- Inward supplies received from a registered supplier (other than supplies attracting reverse charge), the information will be auto-populated from the provided by the supplier in GSTR-1 and GSTR-5. Inward supplies received from a registered supplier (attracting reverse charge- this information will be automatically filled from the information provided by the supplier in GSTR-1, inward supplies received from an unregistered supplier and Import of service. It must be noted that all inward supplies to composition will be auto-filled here
Note: FinMin tweeted that the composition taxpayers can leave purchase invoice details in table number 4 part 4A.
Part 5 – Amendments to details of inward supplies furnished in returns for earlier tax periods in Table 4 [including debit notes/credit notes and their subsequent amendments]
- It will include amendment information mentioned in earlier tax periods and also original amended debit or credit notes received, rate-wise. The place of supply is to be mentioned in case the same is different from the location of the recipient. While providing the information of the original debit /credit note, the details of the invoice must be provided in starting three columns, whereas, providing the revision of the details of the original debit /credit note shall be provided in the first three columns of this Table
Part 6 – Tax on outward supplies made (Net of advance and goods returned)
- Under this section, you will provide the details of a tax rate, total turnover, out-of-turnover reported and the composition tax amount including both central tax & State/UT tax.
Part 7 – Amendments to Outward Supply details furnished in returns for earlier tax periods in Table No. 6
- Under this section, you will be able to rectify the incorrect details you provided in Table 6 in previous returns, without turnover reported details additionally added.
Note:
- In the GST council meeting, the authorities decided to revise the GSTR 4 filing form with some inclusion of terms in clauses 6 & 7. The revised columns have been added to the final form and are mentioned in red text.
Part 8 – Consolidated Statement of Advances paid/Advance adjusted on account of receipt of supply.
- Under this, details of the advance paid relating to reverse charge supplies and if you paid taxes on them, adjustments against invoices issued to be mentioned in Table 8
Part 9 – TDS Credit received
- TDS (Tax Deduct at Source will be auto-filled in Table 9
Part 10 – Tax payable and paid
- Under this section, you will be to provide the details of Integrated Tax, Central Tax, State/UT Tax, and cess tax amount payable as well tax amount paid
Part 11 – Interest, Late Fee payable and paid
- This section is for those taxpayers who have not paid their taxes timely
Part 12 – Refund claimed from Electronic cash ledger
- If in case the tax liability of the composition dealer is below the TDS deducted, he can get a refund of the balancing amount. The amount which is available for the refund will be auto-filled under this section
Part 13 – Debit entries in cash ledger for tax /interest payment [to be populated after payment of tax and submissions of return]
GSTR 4 Return Filing General Queries
Q.1 – Who needs to file GSTR 4?
All the assessees who have opted for the composition scheme under the GST Act 2017, are required to file their annual returns in form GSTR 4:
- Who has opted for composition scheme during registration but not opted since registration
- Who have opted for the scheme e before the start of the financial year
- Who have opted for the scheme during the year
Q.2 – What is the last date of filing form GSTR 4?
All the assessees must file the returns under form GSTR 4 till the 30th of the succeeding month after the end of the financial year. The government may extend the date.
Q.3 – Is filing required if my registration cancelled or I opted out of the scheme during a financial year?
Yes, you are required to file the annual returns under form GSTR 4 for the financial year even if your registration is cancelled or you opted out of the scheme.
Q.4 – What are the conditions to file form GSTR 4?
The assessee should be registered under the GST Act 2017 and should have opted for composition scheme. The assessee should also file quarterly returns under form CMP 08. If you do not file quarterly returns under form CMP 08, then you can not file GSTR 4.
Q.5 – Who can file NIL returns in form GSTR 4?
Any assessee can file NIUL return in GSTR 4 if:
- NOT made any outward supply
- NOT received any goods/services
- Have NO other liability to report
- Have filed all Form CMP-08 as Nil
- There is no late fee to be paid for Form GSTR-4
Q.6 – Where can I file GSTR 4?
Visit the GST portal then:
- Login
- Services
- Return
- Annual Returns
- File the return
Q.7 – What are the tables in form GSTR 4?
Form GSTR 4has the following tables:
- 4A. Inward supplies from the registered supplier (other than reverse charge): To add details of inward supplies received from a registered supplier (other than reverse charge)
- 4B. Inward supplies from the registered supplier (reverse charge): To add details of inward supplies received from a registered supplier (reverse charge)
- 4C. Inward supplies from unregistered supplier: To add details of inward supplies received from an unregistered supplier
- 4D. Import of Service: To add details of import of service
- 5. Summary of CMP-08: To view auto-drafted details provided in filed Form CMP-08 for the financial year
- 6. Tax rate wise inward and outward supplies: To enter tax rate wise details of outward supplies/ inward supplies attracting reverse charge during the financial year
- 7. TDS/TCS credit received: To view details related to TDS/TCS credit received
Q.8 – Does the amount in tax fields auto-populate based on values entered in taxable value field?
Yes, the amount in tax fields gets auto-populated based on values entered in taxable value field but the CESS field is not.
Q.9 – How can I add values in Outward supplies details in table 6?
Any assessee can add values in outward supplies manually, as they are not auto-filled like the inward supplies.
Q.10 – How to download the summary of Form GSTR 4?
You can download the summary of GSTR 4 by visiting the GST portal and:
- Services
- Returns
- Annual Return
- Form GSTR-4 (PREPARE ONLINE)
- DOWNLOAD GSTR-4 SUMMARY (PDF)/ DOWNLOAD GSTR-4 (EXCEL)
Q.11 – Can I file the returns after the due date without paying late fees?
No, you can not file the returns post the last date without paying the late fees. Although, the government may forgive the late fees.
Q.12 – Where can I find tax, late fee and interest for my return?
Tax, interest and late fees can be found in table 8, as tax and late fee are auto-drafted, while the Interest is user input.
Q.13 – How to offset the liabilities?
Any assessee can offset the liabilities after deducting the amount already paid on form CMP 08 by paying through electronic cash ledger. If the amount in the ledger is less then that required to offset, then you can make a part payment and create a challan for the rest or you can offset through the excess amount paid in CMP 08 if any.
Q.14 – What should I do if I receive a warning message of processing or processed with error?
If the warning is of under processing then wait for the processing to complete and if the waring is of processed with an error then go back to GSTR 4 and rectify the error.
Q.15 – When does file GSTR 4 button enables?
File button gets enabled only if you have-
- No ‘Additional cash (which) is required’ to pay for late fees, if any
- Clicked on declaration checkbox and have selected authorized signatory details from the drop-down list
Q.16 – Can I file GSTR 4 through an offline tool?
There is an offline tool present for GSTR 4 form but filing return for GSTR 4 can only be done online through the GST portal.
Q.17 – How many modes are there to sign form GSTR 4?
You can file form GSTR 4 through a DSC or EVC.
- Digital Signature Certificate (DSC)- DSC is an electronic certificate that proves an individual’s identity. You can generate a DSC from the certifying authorities. http://www.cca.gov.in/cca/?q=licensed_ca.html.
- Electronic Verification Code (EVC)- EVC can authenticate the identity of the assessee through an OTP sent to the mobile number registered under GST.
Q.18 – Can I preview form GSTR 4 before filing?
Yes you can preview form GSTR 4 before filing in PDF and Excel format by clicking on ‘DOWNLOAD GSTR-4 (PDF)’ and ‘DOWNLOAD GSTR-4 (EXCEL)’ button on the portal.
Q.19 – Can I revise form GSTR 4 after filing?
No, you can not revise form GSTR 4 post-filing.
Q.20 – What happen after the successful filing of Form GSTR 4?
After the successful filing of form GSTR 4:
- ARN is generated
- The assessee is intimidated through SMS and email
- Electronic Cash Ledger gets updated
I have filed GSTR 4 for FY 20-21. However, on verification of the filed form, I came to notice that the Table 6 Outward supplies were not updated. Now, the unadjusted payment of sales as per Table 6 is not set off, thereby on filing the CMP-08 for quarter Jun’21 unable to make new payment as the same is getting set off against PREVIOUS YEAR payments. Kindly let me know the way for rectification
Once GSTR 4 filed, it can not be rectified
Is it compulsory to fill 4A (inward supplies from registered supplier) in Annual Return GSTR- 4 for FY 2020-21.
No
Hi,
I registered my retail pharmacy under the composition scheme. Accidently I paid 2% instead of 1%, so I tried to get the refund for excess tax paid and GST portal is throwing an error. Below are the steps I took:
Paid and filed until FY2020-21/July-Sep.
Filed annual return until FY2019-20.
Paid excessively and filed FY2020-21/July-Sep.
Tried to apply for a refund under “Excess payment of tax” by selecting FY: 2020-21 and month: Sep.
When I click create refund application getting an error:
Error: Refund cannot be claimed as the Return(GSTR3B/GSTR4/GSTR5) has not been filed up to March 2019-20.
Please advise me whether I miss anything?
Thanks in advance!
Composite dealer GST return from CMP-08 column no.3 point 1. outward supplies(include exempted supplies). This column taxable value only or taxable value+exempted supplies composite tax applicable.
You have to show taxable+exempt supplies in this column. The tax has to be paid on total turnover including exempt supplies.
There is no procedure to file Annual return for Composition taxable dealer-GSTR4 Annual return. for the year 19-20 due date 31st oct 2020.
What you want to ask?
Composite scheme dealer Annual return f.y.-19-20 filed compulsory or exempt
Dealer in ward details(purchases) invoices uploading compulsory from registered dealers purchases
Dealer gstr-4 and gstr9a both returns filed compulsory
Yes, it is compulsory
Gst sec 10 of CGST act introduced by finance act 2019 composite dealer are exempted from pay composite tax below 40 lacs turnover.
Composite scheme dealer (new composite scheme 6% tax not applicable dealer) April to June 2019 quarter gstr4 or cmp-08 return filed.
CMP 08 has to be filed for the qtr Apr-June 2019 on or before 18th of July 2019. GSTR-4 will now be annually filed for the whole FY 2019-20 after March 2020.
We are filing GSTR-4 return for our compositional Dealer (Supply of Goods only) from 2017 to till date and we are declaring only Outward sales & 1% GST Tax in the respected column and paying taxes. But we have paid freight to local transporter and intrastate transporter and Column 4B is not auto-populating the freight details, hence we are paying GST on sales only. But our freight paid bills are too many, hence I didn’t enter data in column no.4B and even it is not possible to setoff liability on RCM. And I have enquired many auditors and tax practitioners, they are all just filing GSTR-4 by declaring total sales and paying 1% GST on it, but not giving much concentration over freight paid to the transporter and on which tax liability arises through RCM.
Even I have filed GSTR-4 for the Jan-19 to Mar-19 Qtr and we would like to pay taxes through RCM for freight paid. Please advice me how to pay the GST on freight paid from July-2017 to Mar-2019
Sir, Due to network problem my GSTR 4 for the Q2 of 2017-18 filed nil but I had deposited the due tax, and now return is not getting revised for this period. Have any solution for the same to edit or revise the return for this period. b’coz system is showing msg no invoice is entered for the said period. What should I do?
There is no option in GST to revise the return. Only you can do corrections or amendment in next period return for previous return.
For December 2018 Quarter for Composition registered person: Is it mandatory to provide purchase details in GSTR-4. If no then kindly provide the notification details.
There is no notification in this regard. It has been posted by the finance minister on twitter only.
notification 60/2018 dated 30 oct —-rules amendment 4a details not required ( point no . 6 in the notification )
Trying to nil returns for Oct-Dec 2019, getting an error please mark all questions even though I marked all the questions, please help
Please contact GSTN helpdesk for the same.
Error: Proceed to File is in progress in GSTR 4. What is a problem?
I want to return file gst
You can file GSTR 4 return through our GEN GST software
Error: Proceed to File is in progress in GSTR 4. What is a problem?
There is error pertaining on the portal from some days. Please contact GST helpdesk for the same.
Composite dealer purchases bills upload mandatory July to September 2018-19. Only sales turnover return filed.
As per recent tweet today by Finance Minister, it is not mandatory to file purchase bills in table 4A of GSTR-4 i.e. B2B inward supplies. Other reverse charge inward supplies need to be mentioned.
Is it mandatory to provide invoice details of suppliers in GSTR 4 July-September return for a composite dealer?
Yes, invoice wise details need to be filed of purchase made from suppliers.
Sir, How to file gstr4 in updated version?? Kindly help me out..
Our support team will contact you as soon as possible.
ERROR! CASH VALIDATION FAILED IN GSTR 4. HOW TO FILE NIL RETURN IN GSTR4?
In the case of nil return, there is no need for offset from cash or a type of validation is required. you can directly file the return by attaching EVC/DSC. if the error persists then contact to GST helpline for its redressal.
“liability details are not matching in the given details” in GSTR 4. what is the problem?
Please contact the helpdesk for the portal issue.
Dear Sir,
1.help me explaining that gstr4 3.0version new for offline as well as online is available now-where there are a lot of new columns such as col.6-txos (included now 0%)-does this represent for nil rated or exempt supply ,if so the exempted or nil rated supply not shown in already filed returns of GSTR-4 wef-1.1.2018-31.3.2018,1.4.2018-30.6.2018 can be put in amendment col. of July -sept-2018of GSTR-4 by amendment col of past returns when these columns were not available at GST common portal?
2.Please clearyfy about col.4c (purchass from unregistered dealers )when section 9(4)is suspended &it becomes exempt or 0% taxable how can we make self invoicing of exempt goods&enter in details in this part since there is no coloumn to report exempt/nil rated inward supply or else we have to show 0%rate in this coloumn giving bill no-of urd.
Respected Sir, I am registered dealer of stationery of books there is the book is not taxable but I am paid tax on total sale turnover (Books + Stationery) Sir please provide guidelines for me.
VIDEO IN HINDI.
GSTR-4 ONLINE RETURN FILING.
How to preview GSTR-4 before submission (Like GSTR-3B, GSTR-1).
A summary is generated for GSTR-4 before filing in pdf format. You can find this option above the filing tab.
PURCHASE DETAIL IS REQUIRE TO SHOW IN GSTR-4 FOR 1 QTR OF 18-19
Is purchase from registered person detail is mandatory for Q1 18-19
As of now, there is no such circular issued in this regard, so you need to give details of purchases in GSTR-4.
Dear sir,
I wrongly entered tax rate as 5 % in table-6 and filled. How should I amend it in next period? i.e. let say my turnover is 4,00,000 for the period of Apr-Jun and instead of entering this value in 1% tax rate, I entered it in 5% row and paid full liability.
Now, in next period (Jul-Sep), if my turnover is 4,50,000. I should enter 4,50,000 in table-6 and 4,00,000 in table 7?
Will it provide me the instant refund of excess payment in cash ledgers?
Hi Sir? Madam,
very useful queries have been solved & helped by your kind office for which I am obliged to your office.
1. Kindly clarify if a composite dealer registered in Oct-2017 & in registration details he is a manufacturer as well as trader of particular product or raw material of that product which is taxable as well as nil rated or exempted than he is liable to pay 1% composition GST tax on taxable turnover on aggregate turnover comprising taxable as well as nil rated supply
2. where to show exempted turnover (outward supply in gstr-4-or aggregate turnover have to be shown in annual return i.e.9C where the classification of turnover is provided for exempted/nil rates supply also.
many thanks in advance.
1) As per the notification issued on 01/01/2018, for traders, composition rate will only be applied on taxable turnover.
2) As specific column for exempted supplies mentioned in GSTR-4 so you have to show it in GSTR-9A.
By mistake, I registered a manufacturing firm under Composition scheme instead of the normal scheme under GST. Now I have to file GSTR4 for last year but the part 4 to 9 is not showing at the time of filing of return only part 10 to 13 of form is showing. If anyone can help me how to file GSTR4 and how to convert it to the normal scheme so that I can avail input tax credit and file under the normal scheme. It is a New Firm registered on 07-02-2018 and only machines and few raw materials have been purchased and no sales have been made in F.Y. 2017-18. Neither did we applied for composition scheme for F.Y. 2018-19. Need Help.
Thanking You
For the columns not showing in GSTR-4, you need to contact to GSTN and for conversion from composition scheme to regular you need to file GST CMP-04 and then for claiming ITC on stock on the date of conversion, you need to file ITC-01.
I am a composition dealer while filing the invoice details, each invoice contains various tax rate items, how to fill in the sheet, e.g.certain invoices contain 5%,12% and also 18% items with same invoice np.
Please clarify.
Facing problem in filing in GSTR 4
Error showing in uploaded file
What is the error?
Sir, I am a composition dealer. I have received a debit note from my supplier containing multiple tax rate. I have entered the same twice in the sheet 5B with bifurcation. Total no. of DN appears 13 instead of 12 and also the total amount of debit note is increased by the same amount. Same is in case of invoice but while totalling bifurcated part is ignored. In case of DN bifurcated part is treated as the separate entry. How do I file my gstr4 for Jan-dec
If you are filing through Excel utility for GSTR-4, then you need to specify same values for total invoice value and invoice number in the excel sheet. on the generation of JSON file, it will be treated as a single entry. if you are filing through offline utility or uploading values directly online, then a single entry for different rates is required to be made.
I am unable to generate the JSON file while trying to file the GSTR 4, an error message flashing saying, “this key is already associated with an element of this collection”.
Please guide,
File it with the latest version of offline utility available at the portal.
As I filing GSTR 4 returns using offline utility v 2.2. Sir, I am facing a problem on filling column 6 which is Tax on Outwards supply made. Kindly clear my doubt what should I choose on Rate of Tax and what turnover should be filled. Sir my purchase through Jan – Mar session is ( Invoice Value is 485022.00 & taxable value is 485902.00 & CGST and SGST are 13135.00). What amount of tax, I should be paid on total turnover ie. 485902.00.
Kindly help in this regards. As I am filing the late return.
If you are a manufacturer or trader, then tax under composition would be paid at 1% of turnover (0.5% CGST & 0.5% SGST). In case of restaurants, tax is paid at 5% of turnover (2.5% CGST & 2.5% SGST).
Sir, when we tried to file GSTR 4. We have received a ‘system failure’ from GST portal. What is the solution to the problem?
It might be a website issue. Try filing again after some time or contact department’s helpdesk.
Sir
I have gone step by step to file return i.e I filled form b2b validated no error, I generated JSON file no error but when I went to upload JSON file on GST portal error occurs there occurs processed with an error. I am unable to understand please verify.
Please clarify your query.
How to show inward supply from an unregistered dealer as RCM is suspended and we have not created any invoice how to mention its detail in 4C of GSTR 4.
As RCM provisions for purchase from an unregistered dealer are being withheld so it will be treated as a normal supply and wouldn’t be taxable.
4C of GSTR 4 mandatorily demands invoices no. and date. If we don’t fill the detail of purchases from an unregistered dealer as RCM on it is suspended then whether it will have any consequences in the future.
Section 4A details of GSTR-4 has been deferred as of now. However, it is mandatory to fill details in section 4C of GSTR-4, non-compliance of which can have penal consequences at the time of return verification.
I HAVE TAKEN COMPOSITION GST NO. IN JAN18. BUT IN THIS QUARTER I HAVE NO PURCHASE BILL. HOW SHOULD I PROCEED TO FILE GSTR 4. I HAVE TURNOVER OF ABOUT RS. 900000.00 LAST YEAR AND HAVE STOCK OF ABOUT RS. 2 LAKH. I HAVE TAKEN NO. ONLY DUE TO THE REASON THAT I HAVE TO PURCHASE GOODS FRO OTHER STATE AND THEY HAVE INSISTED ME TO TAKE NO. FOR SUPPLY OF GOODS. PLEASE GUIDE ME.
As per recent clarification by dept., you do not need to enter details regarding purchases from registered dealers in column 4A of GSTR-4.
ONE LOCAL CA ADVISED THAT AS YOU HAVE NO PURCHASE IN THIS QUARTER AND THIS IS YOUR FIRST RETURN. SO I SHOULD FILE NIL RETURN, OTHER IS SAYING THAT YOU CAN NOT SHOW PREVIOUS STOCK, SO ADD SOME PURCHASE FROM UNREGISTERED. DEALER THEN SHOW SALES WHICH IS ABOUT RS.95000. PLEASE GUIDE ME HOW TO FILE RETURN?
You need to mention sales irrespective of purchases made or not during the given tax period.
Hi Sir,
There is a mismatch with the data in offline tool and Preview before submitting.
The online preview is showing only the No.of Records and values as 0
I have entered 9 records for 4A Reverse charge = ‘No’
Please advise, why the preview is not showing the total value of inward supply.
*Preview*
4A,4B – Inward supplies received from a registered supplier (including supplies attracting reverse charge)*
———————————————————————————————————————————————————-
No. of Records | Total Invoice value | Total Taxable value | Total Integrated Tax | Total Central Tax | Total State/UT Tax | Total Cess
9 | 0 | 0 | 0 | 0 | 0 | 0
I got it – Thanks
*The invoice value, taxable value and tax amounts in these tables is shown only for invoices/notes attracting the reverse charge.
Yes agreed
As that part will be auto-populated, so all these figures are not reflecting in summary file.
As per yesterday press release, so now it is not required to fill the details of inward supplies from the registered person.
Yes agreed
Only purchases liable to be reverse charge has to be entered in GSTR-4
Sir, Do we have to give details of purchases made from the unregistered dealer also in GSTR 4?
Yes, details of purchases from an unregistered dealer have to be furnished in GSTR-4.
I AM A COMPOSITION DEALER. I PURCHASE GOODS ONLY FROM REGISTERED DEALERS. THEN AS PER NEW FORMAT IS IT REQUIRED TO FEED ALL THE PURCHASES IN TABLE 4?
yes, details of all inward supplies from the registered dealer (including supplies attracting reverse charge) has to be filled in GSTR-4
IN NEW OFFLINE UTILITY DETAILS OF PURCHASE WILL BE AUTO POPULATED OR WHAT. AS SUPPLIERS WILL UPLOAD DETAILS IN GSTR 1 BUT the LAST DATE OF GSTR 4 IS 18 APRIL.
You have to manually insert the details of purchase bills in GSTR-4 for the given tax period.
Whether composition dealer to fill details of purchases in GSTR 4 or these are auto-populated. where to verify these.
In the case of intra-state supplies, details will be auto-populated.
For the period Jan-Mar the new offline Gstr 4 utility has a sheet named 4A in which details of inward supply to be given. But these details are supposed to be auto-populated then is it required to fill these details or should fill the only details of outward turnover.
I have opted composition scheme when I registered under GST. but my dashboard showed GSTR 1 option and treated me as a regular taxpayer. After I complained in help desk waited for some time there was no change in my dashboard so I filed all month returns and late fees up to December from January 2018 my dashboard changed for composition scheme. Now how to file my return (should I file GSTR 4 (Jan to Mar) return )?
I am a trader. I was purchased a goods from the registered person then where I was entered details B to B or B to B(A)
No such detail to be filled in GSTR-1 And GSTR-3B unless under reverse charge purchases. However, ITC can be availed in GSTR-3B of the same under eligibility ITC tab.
I Have registered for GST composition scheme on this March. When should I start to file GST returns?
As you have registered under March, you need to file returns from Jan-Mar qtr.
Sir, a buyer is registered under composition scheme in Mar 2018. The supplier by mistakenly mentioned the buyer’s GSTIN in Jan & Feb 2018 month return also. Now when the buyer is getting an error as ‘invoice date cannot be prior to registration date’. How the buyer rectify the error and file return?
Do not mention the invoices with a date prior to registration date. Delete those invoices and them file the return.
I am GST Composition scheme taxpayer, in GSTR-4 for the period oct-dec file submitted without updating a sales & purchase details and I updated only Aggregate Turnover in the preceding financial year & Aggregate Turnover – April to June 2017.in status showing in GSTR -4 Submitted. (not yet filed GSTR-4 -OCT-DEC -17). What I should do now please guide me?
You can show the invoices in next qtr’s return under the amendment in previously filed return column of GSTR-4.
mai ak trader hu aur mai purchase regesterd deeler se karta hu aur purchase taxable goods aur exmpted goods dono ki karta hu kya mujhe gstr4 me sirf taxble amountt ki detail dal sakte h ya total sale. mujhe tax kis sale par pay karna chahiye ? aur inward suply kis column me fill karni hogi maine sep qtr aur dec. qtr ka gstr4 me sirf taxble outward par tax pay kiya h aur kuch nhi fill kiya h mujhe kya karna chahiye plz tell me.
You can only show taxable purchases from registered dealer under GSTR-4 at column 4A and for tax payment purpose turnover will include both taxable and exempt supplies by you.
After submitting the return can payment be made later on.
As per section 27 (3) of GST Law, if a person filed GST returns without making GST tax payment against such GST returns is treated as void return filing.
I HAVE FILLED GSTR 4 THROUGH JSON. I HAVE UPLOADED JSON ALSO SUBMITTED BUT NOT YET PAID TAX AND FILLED I HAVE TAX OF RS 36000 BUT BY MISTAKE IN SHOWS 88000 CAN I MAKE CHANGES?
No, you cannot make any changes in the return after submitting GSTR-4.
Now I am composition dealer. On 18 January 2018 I have submitted GSTR 4 return for the period Oct 2017 to Dec 2017 by mentioning only previous year’s ( April 2016 to March 2017 ) sales turnover of Rs 5,81,877=00 & sales for April 2017 to June 2017 Rs3,37,988=00 , directly by clicking “INITIATE FILING ” without knowing that it had to be submitted through “PREPARE OFFLINE” & upload it . I have a sales turnover of Rs.1,19,694=00 for the above mentioned period (OCT 17 to DEC 17).Now I am confused how to show the sales for this 3rd quarter, please guide me how to cancel the SUBMITTED & proceed in a fresh manner.Please do the needful as late filing fine on every day is being accumulated. Thank you
You cannot cancel or revise the submitted return under GST, you can only make changes while the return for the subsequent quarter.
I have a few questions:
I have submitted GSTR 4 Composition Return but I have a mistake in making GSTR 4. After submitting the same liability is not utilized and not filed the return. Kindly advice me on how to reset GSTR 4 after submitted before filed and offset the liability.
Reset option is not available in GSTR-4.
I am running a business of provisional store, my monthly turnover is Rs.450000/-, should I have to update purchase bills in GSTR-4. We are purchased from unregistered & registered dealer also.
Please guide me.
You have to show all the purchase bills under Column 4 of GSTR-4.
I am registered under composition dealer. How should the Tax amount be calculated?
GST rate of 1% or 5% (as the case may be) would be applied on total taxable turnover for the concerned quarter.
I have filed GSTR 4 wrongly for the Sep qtr, the purchase was entered on reverse charge column, the actual tax liability should have been 9000/- but due to reverse purchase entry the total liability was 40000/-, I have only submitted. I did not pay the tax.
I also did not file Dec qtr return. What should I do, Please do the needful?
You can make modification in Dec qtr return under column 5 of GSTR-4.
I am registered dealer under GST and I have issued GST taxable sales invoice to non-GST registered person. How I can treat it while filling GSTR 3B & GSTR 1?
You have to show it under “outward taxable supplies” column under GSTR-3B and in column 5 of GSTR-1 (if supplied interstate and value exceeding Rs. 250000/-) or in column 7 (in all other cases).
Online return for composition dealer portal show only tax payment amount without any turnover detail. GSTR-4 shall submit through offline or online mode?
You have to fill data in column 8 of GSTR-4.
I have updated the Inward supply made sheet (4B). But Why am I getting the Inward supply made(4B B2B) is zero in the GSTR-4 Invoice detail preview (pdf) even after the successful validation of offline tool upload with error report as NA.
Please clarify your query.
if we upload wrong JSON file in gstr4 return filing option and wrong tax liability occurs then may we can reset that JSON file uploading system… please help me
Tax should be not more than 12000/- but it is shown in tax liability =199268/-which is the very huge amount.
You can reset your data only before the filing of GSTR 4 by choosing “reset data” option.
How to solve GSTR 4 validation?
Its a technical error from GSTN, either you have to wait or contact to GSTN helpdesk.
when we have paid tax on inward supply, why the portal shows me tax liability for the same amount. Please suggest
Please clarify the issue.
Tax period in GSTR-4 Offline utility is displaying only “Jul-Sep”. Unable to prepare for “Oct-Dec”. How to prepare for “Oct-Dec” as the due date is 18th Jan 2018?
“Lagta hai GST ke naam pe Joke hi chal rha hai”
Utility for Oct-Dec return is still not released by the department. Contact to the department for further assistance.
Poor response from Department. They also don’t know when the offline utility for Oct-Dec will be available…
you please download a fresh GSTR-4 offline utility from the GST portal today, you can find Oct-Dec period.
As you mentioned that previous quarter turnover (July-Sept -17) missed out data in column no 7 wherein offline tool or online, kindly suggest.
Column 7 is for amendments in invoices related to previous tax periods. Previous quarter turnover details need not be mention anywhere.
I have filled GSTR 4 for July-Sept 17 in the month of Nov-17, and by oversite I have filled only aggregate turn over for April to June-17, and last year total turnover, and as per the offline sheet I have paid tax of Rs 11000/- but offline date sheet information is not displayed in the preview returned, is there way to amend the or filled up July to sept -data again in oct-dec 17 GSTR 4 now, kindly suggest me the steps and procedures.
You can make changes in invoices filed in previous quarter return, in next quarter’s return under column 7 of GSTR-4.
Sir, I am a migrated composition dealer on September, I am completed GSTR 1 and 3b of September, I have retail pharmacy, I have around 100 purchase bills, there is no time to enter system, I would like to show present turnover and 2016-17, is it possible in GSTR 4 for this quarter,
As you have migrated in September month, so liability for filing GSTR-4 will arise from the next month i.e. from October. So you have to only enter the data from October month onwards in GSTR 4.
Sir, I have wrongly filed GSTR-4 as Nil return for the previous period (July-Sept) but I paid tax for that period correctly. Now I don’t know how to add the turnover of previous period in the current period(Oct-Dec) Return. Please inform me in which column I may add the said omitted turnover.
Thanking you
D Natarajan
You have to enter data in column 7 of GSTR 4.
Tax period in GSTR-4 Offline utility is displaying only “Jul-Sep”. Unable to prepare for “Oct-Dec”.
Utility for the same is still to be provided by the department.
Check whether the composition scheme has been cancelled. Sometimes the portal may not be updated. For such case, you can wait. Due date is 18th Jan. Mail the constraints to helpdesk or contact customer care.
Dear Sir, I am a trader & opted composition scheme, as per gst tax slab I have to pay 1% tax on total sale value. Does it mean 1% cgst & 1% sgst or 0.5% cgst & 0.5% sgst…
It is .5% CGST and .5% SGST.
.5 cgst
.5 sgst
I HAVE GOT GST REGISTRATION ON 25-09-2017.BUT NO FACILITY ON PORTAL TO FILE GSTR 4 FOR THE PERIOD JULY -SEPT. NOW, HOW CAN I FILE RETURN.
Both online and offline facility has been provided by the department for filing returns.
Hence you have opted composition scheme in the month of Sep, You are supposed to file GSTR 3B for the months of July, Aug and Sep. You are eligible for composite in next quarter.
Sir, My client is registered under composition scheme and he purchases goods which are ‘Nil’ rated….is he required to pay the tax on output at 2% even if he is supplying nil rate goods..?
Since the assesse has obtained registration under composition scheme, he has to pay tax at the applicable composition rate and not at the rate applicable on the particular product.
In the offline tool, I downloaded from the GST website only the GST 1&2 are listed. Where do I find the offline tool for GSTR 4 as I am a dealer under composition scheme?
It is available under the downloads section on GST portal.
I have submitted GSTR 4. How can edit after submission any option?
No, an option is available after submission. You can make changes while filing the return for the next quarter.
Dear Sir,
I have submitted GST-4 with fill purchase (Reverse) in 4B column in my offline toll there is no have sheet 4A…so when I offset my liability he blink the message u have no insufficient fund even I have TRF cash in mu cash ledger a GST my sale invoice…as per show balance tax against reverse purchase (RCM). so plz guide me if I deposit tax against reverse purchase will I claim in next qtr return (Oct. to dec.17)…will govt. return back in my cash ledger same amount under reverse purchase tax….
No ITC will be available to composition dealer whether he procures supplies under normal charge or reverse the charge.
Dear Sir, Can we reset the GSTR 4 file. I have submitted the wrong file.
No, reset facility is not available after submission.
PERHAPS NO SIRJI
Sir,
The excel sheet is having only percentages of 1, 2 and 5 for outbound invoices. Mine is 18% tax rate. How to get this tax rate on the offline sheet. I am referring to the sheet named 6 (TXOS) in the workbook. Appreciate your help on this.
GSTR-4 is only to be filed by the dealers who have opted for composition scheme and the tax rates mentioned are applicable to composition dealers only.
PLEASE GUIDE ME HOW TO FILE GSTR 4.I AM NOT EVEN UNDERSTAND THE PROCESS OF IT
You can check the manuals and videos available online on the portal for step by step procedure.
https://www.youtube.com/channel/UCFYpOk92qurlO5t-Z_y-bOQ/videos
While filing GST-4 return a message is coming “You are not authorised to access GSTR 4 for this return period”. I have my registration effective from 01/07/2017. Period of July-Sept is also being reflected in the returns dashboard.
Contact the department please.
Sir, I have opted in the composite scheme and the application was approved. I have purchased from a composite dealer. Now I have to know where to add the invoice in GSTR 4 return.
You have to show the purchase from composition dealer in the first column of GSTR 4 i.e. (Inward supplies including supplies from unregistered person)
SIR, I WRONGLY SUBMIT GSTR 4 ON ONLINE PORTAL. WHAT CAN I DO?
If you have submitted GSTR 4 then there is no such option provided on GST portal to revise or withdraw the GST return.
sir, Is there any column for registered purchase in GSTR 04?
You have to fill the details of registered and unregistered purchases in Inward supplies column in GSTR 4.
Purchases from registered persons will be auto populated in 1st column of table 5.1 under GSTR-04 on the basis of the GSTR-01 filed by suppliers.
CANNOT FILE GSTR 4 MIGRATED TO COMPOSITION ON 26 SEP, ERRORS ARE DISPLAYING
Contact to the department.
July-Sept option for filing GSTR 4 is not appearing on my account, only Oct-Dec and Jan- March appearing, registration is obtained on 9th Sept-17. What to do?
If you opt for composition, then the liability of return filing will arise from the next month of registration.
Dear Sir/Madam,
While filing GST-4 return a message is coming “You are not authorised to access GSTR4 for this return period”.
Kindly reply me
Please check your registration date under composition and return period.
Sir/Madam,
Friend opted for composition on 27th September. He has filed GSTR 3 B for July and August and GSTR 1 for August.But after opting for composition the regular forms have disappeared and after some time the composition forms have appeared in site. Hence he is unable to file 3B for September. In that case, can I file GSTR 4 for September as from 27th September its composition and before that, no forms are available for regular?
As per latest decisions are taken under GST council meet, the option for composition once exercised shall become operational from the first day of the month immediately succeeding the month in which the option to avail the composition scheme is exercised and New entrants to this scheme shall have to file the return in FORM GSTR-4 only for that portion of the quarter from when the scheme becomes operational and shall file returns as a normal taxpayer for the preceding tax period.
Here is my query: dealer got GST registration based on old vat migration. Dealer wanted to opt for composition scheme. A portal opened, later on, dealer opted for composition scheme in November. Can dealer file GSTR 4 for the July-Sept quarter?
You can file GSTR 1,2 and 3 for the period July to date of opting for composition and GSTR-4 from the date of opting for composition.
Sir, I have submitted my return under GSTR 4 but now when I’m doing “File Return” it’s showing “System failure”
It has been more than 4 days I’m trying this and its showing same error every time.
Please guide me
This is a technical error on the part of the department. Please contact them for assistance.
I HAVE DEPOSITED COMPOSITE GST @ 1% ON MY TURNOVER FOR JULY-SEP AND CREATED OFFLINE DATA OF JSON FILE BUT FORGET TO CHOSEN AND UPLOADED THE JSON FILE ALSO SUBMITTED GSTR4 AS NIL RETURN YET TO FILLING MY GSTR4 RETURN FOR THE MONTH OF JULY-SEP. HOW TO RECTIFY THE SUBMITTED GSTR4 RETURN INSTEAD OF NIL RETURN BEFORE FILLING STEP.
GSTR once submitted cannot be rectified. No changes can be made after submission. You can make changes while filing the return for the next quarter.
Please go to GSTR 4 offline utility. I think there is revised GSTR 4 return procedure (erroneous) submission.
Our customers, who are getting Loans in welfare schemes probably prefer cash to Goods and services. So, we have No Purchasing Bills due to direct Cash payment. How to show this type of sales. Kindly clear Sir.
I am running a restaurant, I have opted composition scheme, what is the tax rate for me in composition scheme?
GST rate on restaurants under composition scheme is 5% i.e. (2.5% CGST+2.5% SGST).
Sorry to say its 5% in both Normal case and Composition case.
I am a composite taxpayer. I made the purchase from registered supplier and paid GST at the time of purchase. I filled B2B column of offline utility(reverse charge purchases from a registered supplier) as I was not aware of the fact that reg. purchase need not be entered there. I submitted my Gstr 4 and paid tax of 1% on sales. Whether I have to pay balance Tax on inward supplies.without settling the liability I cannot file Gstr 4.Do I have to pay Gst again on purchases. Please help.
If you are not able to file returns without payment of tax then you have to deposit the tax amount. You can make the changes while filing the return for the next quarter in respect of the previous returns.
I also not aware of the fact that purchases not to be entered here and I upload all purchases in reverse charge purchases now the tax due amount is 50000/- Please help me.
You can only make the changes while filing the return of the next quarter.
I’ve made the same mistake and right now I’m finding a solution out there, please help, mine purchase tax is above 22,000/-. and also I have just submitted the form and yet not filled return as I’m having big trouble, so please help.
And SAG INFOTECH you said that we can change it in next quarter so is it possible to claim all the GST of 22000 in next quarter to my account, if it’s possible then how to do it please tell me. Waiting for your reply, please reply asap.
In the current period, first you have to pay all the taxes and then in further periods after correcting the data in next quarter returns, you can utilise the balance available in cash/credit ledgers for payment of future tax liabilities.
I am from Bangalore, I want to file GSTR 4 I am engaged in only repairing of gold & silver articles and I am not doing any Job work and also I will sale the silver articles, and then how should I file the GSTR 4, and in which column I want to fill. Please let me know.
As repairing falls under service category, the benefit of composition scheme is not available as service providers except restaurant services cannot opt for composition scheme. In this case, you cannot file GSTR 4.
I think now thresh limit of Rs.5 lakhs allowed for services under composition scheme.
As per 23rd GST Council meeting, GST rate for both manufacturers and dealers is made as 1 %. (uniform rate). Is 1 % rate is applicable for July-Sep quarter? CBEC not released any Official Notification for this. Can I file GSTR 4 by taking 1 % rate? I am a Manufacturer.
Yes, you can file GSTR-4 by paying 1%.
The RCM provisions for purchases from unregistered suppliers have been deferred till 31.3.2018 as per the 22nd GST council meeting.
I am filing GSTR 4 for July to Sept Qtr. Whether RCM provisions are applicable for this quarter?
As RCM provisions related to unregistered dealers are placed on hold from 13/10/2017, for all other specified services, covered under RCM, you have to file GSTR-4.
Hi Sir, the Online filing of GSTR 4 for July to September quarter is possible now or not if yes means, please share the link and please guide step by step procedure also to me. Please reply as soon as possible.
You can read this article for the detailed procedure.
Composit GSTR 4. I have submitted the challan but have made some mistakes, I like to know if we can make any changes.
You can’t make changes in challan, you can only take credit or pay the balance amount if any.
I am GST Composition scheme taxpayer, While I submit my GSTR 4 return. I fill my turnover but the JSON file forgot to upload. and I submit the return. is there any solution? the return is not filed yet only submitted.
No, the facility has been provided by the department for revising GSTR-4 till now. you can make the required changes while filing GSTR 4 for the next quarter.
Then we can pay the challan now for that quarter (July-sep)
Yes, you can pay the tax now with interest and offset such liability on your return before filing the return.
I am a dealer under Composition Scheme and I understand the GSTR 4 can be filed on or before 24th Dec for the Qtr. July to Sept 2017. Does it mean I have time until 24th Dec for remitting the tax amount or this extended date is only for Filing the return? Please clarify. Thank you
Tax has to be paid on or before 18th of the month from the ending of the quarter without interest.
The tax has to be paid on or before 18th of the month from the ending of the quarter without interest.
Hello, I am a trader and I only made 2 purchases for inward supplies from a registered supplier and paid GST to the supplier on the invoice. So do I still need to fill in the tab 4C(B2B) for inward supplies attracting reverse charge? Because I am being charged tax again when I already paid GST to my supplier. So, in this case, can I leave my inward supplies blank as GST was already paid to the supplier? I am registered under composition scheme. So can I only have to fill tab 6 (TXOS) as I don’t have any credit or debit note or supplies from any unregistered supplier?
When will start to file GSTR 4 online? Please help thanks
A utility has already been provided by the department for filing GSTR 4.
No, you need not fill in point inward supplies received from unregistered person column in GSTR 4 as you have purchased from registered dealer only. You have to fill your outward supplies details and tax liability details.
Please explain the how to file GSTR 4 online. it is because. GST portal is giving only 10,11,13,12 table and what about 1 to 9 and 14 table. the system is not showing. some of the youtube explain to file nil return. but I have taxable turnover, please explain how to fill all the 1 to 14 table in GSTR 4.
you can check the excel utility provided by the department.
How to give details about Freight Charges in GSTR 4?
if these are inwards supplies liable to reverse charge then it has to be shown under 4b.
How to File GSTR 4? No Option is highlighted in Dashboard without Submitted. In which column, we will update sale amount and tax amount.
Reply regarding this.
Contact department for assistance.
GSTR-4 LAST DATE 15-11-17, BUT GST PORTAL IS NOT WORKING FOR COMPOSITION SCHEME, REPLY ME
GST PORTAL NOT AT SHOWN IN GSTR 4 FORM AND EXCEL SHEET FOR PURCHASE DETAILS AND ALSO WHET RATE OF TAX TURNOVERS FOR COMPOSITION DEALERS BUT There IS SHORT TIME HOW WE CAN PREPARE?
contact department for assistance.
I am a composition dealer. I do billing manually. For filing of the GSTR 4 form, should I make excel sheet of purchase bills quarterly? Should I have to check for purchase bills those are not automatically entered.? What should I do for bills not filed or missing against my purchases? Should I have to calculate purchases based on various tax rates. I sell all 6 tax slabs 0,3,5,,12,18,28?
I am asking since the dates are extended to nov 15 but still the GST. The utility hasn’t opened. Why should the concerned authority make us do in haste at the deadline and also a heavy fine of 100 or 200 per day?
Tks
yes, you need to maintain bill wise purchase details of purchases for GSTR-4.
This is call Gabbar Singh Tax.
When will the offline utility be available for GSTR 4 as the due date of return filing is nearby?
Contact to the department.
awesome portal, sufficient info is being shared, thanks for your efforts, all my Q. are answered.
Is there any offline tool for GSTR 4 provided by government?
Offline utility for GSTR 4 is still to be provided by the department.
Yes Govt. has provided the excel offline tool
Hi,
I am GST Composition scheme tax payer, my application is approved but till now I am not received any revised certificate from the department.
What can I do for next step? Please suggest me
You can download your application in user services option under services option under view my submission.
I have registered my proprietary business for GST first time (30/7/2017)..approved & applied for Composition scheme. I want to file the GSTR-4 for July to Sept Q…The date will be extended till 15/11/2017. Its true or not?
Please reply. Thanks in advance.
Yes, the revised GSTR 4 due date is 15th November 2017.
The due date for July to Sep is 24/12/2017
I am a composition taxpayer. GSTR 4 form is not displayed in my return dashboard. What can I do?
Utility for the same is still to be provided by the department.
GSTR-4 not showing in my dashboard. I am a Composite Dealer under GST. what to do..?? please help.
Same problem here also.
Contact to the department.
Hi,
Nice & detailed article. I have opted for the Composition Scheme and the application was approved. After I login to the GST Portal, I don’t see the GSTR-4 option on my return dashboard, which is what most of the users are facing.
Regards
the due date for filing GSTR 4 for the quarter ending June 2017 has been extended to 15.11.2017. utility for the same is still to be provided by the govt.
Many thanks for the response, much appreciated.
I have a few questions:
1: Is the GSTR-4 form to be filled online ? or is it paper filling?
can you share the link in case of online filling.
2: Me being illegible for GSTR-4, do I need to make a note of all the inward transactions or I can leave that column empty? Since they will automatically be filed from GSTR 1.
1) All the return under GST need to file electronically and that too can be file from GSTN portal.
2) Please elaborate your query.
Sir, I have fresher of Composition Vendor. But, business is carrying from the last 25 years. My Problem is I have the Opening Stock worth of 1-0 lacs at the time of Joining in Composition Scheme. So, Have we paid tax on the stock? Please clarify my doubt, sir.
As you are now being a composition dealer, so you have to pay credit lie in the closing stock as at the end of the previous day on which you register under GST.