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Learn All About Table 4G Under GSTR 9 Annual Return

Table 4G Under GSTR 9

In some cases, a registered person comes under an obligation to pay tax on a reverse charge basis. Table 4G in GSTR 9 encompasses details of such inward supplies which makes a registered person liable to pay tax on a reverse charge basis.

Important Points of Table 4G:

Some Cases when Tax is Paid on Reverse Charge Basis:

(a) Amount rectified in 2018-19 is to be reported

For Example

Solution:

(b) Tax Payment under incorrect Head (CGST + SGST = IGST )

For Example

Solution:

(c) Supplies which are not under RCM should not be reported in Table 4G of GSTR 9

Read Also: Easy Guide to RCM (Reverse Charge Mechanism) Under GST with All Aspects

For Example

Solution:

(d) ITC claimed in Table 4A(3) of GSTR 3B not revealed in Table 3.1(d) as inward supply under RCM

Recommended: How to File GSTR 9 Easily Via Gen GST Software Version 2.0?

For Example

Solution:

Verification of the Amount Furnished

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