minimize the burden on composition taxpayers, the Government has done away with
quarterly filing of returns for outward supplies and made it annually. The tax payment
has to make payment of taxes quarterly through Form GST CMP – 08.
Form GSTR – 4 has to be filed quarterly basis. From the 1st of April
2019, the composition taxpayers can file GSTR – 4 on an annual basis.
data has to be shown in GSTR – 4?
GSTR – 4, the composition taxpayer has to show the following information
2. Is GSTR
– 4 annual return a simplified return compared to Quarterly return?
annual filing of GSTR – 4 is a simplified return. The taxpayer need not enter
the Debit / Credit Notes Separately; Amendments is not there in the new annual
return of GSTR – 4.
3. Is there
any other additional information I need to capture while filing my GSTR – 4
Annual return compared to the quarterly return being filed?
annual filing of GSTR – 4 additional information related to inward supplies tax
4. Can all
composition taxpayers file GSTR – 4?
it can be filed by all taxpayers if they have made payment of taxes using Form
CMP – 08.
5. Can a
Composition Taxpayer file Nil GSTR – 4?
a Composition Taxpayer can file Nil GSTR – 4 if all the conditions are met
Can if I
file GSTR – 4 for the financial year 2018-19?
it can be filed from the Financial year 2019 – 2020 onwards only.
the due date for the filing of GSTR – 4?
– 4 has to be filed within 30th days from the end of the financial
year, and it can be extended by the Government on recommendations of the GST
Council from time to time.
8. Do I
need to file GSTR – 4, if my registration has been canceled during the year?
it has to be filed in case if the registration is active even for a day during
the financial year.
9. Is GSTR
– 4 a mandatory return to be filed by the Composition Taxpayers?
it is a mandatory return to be filed by the Composition Taxpayers.
fee applicable for filing of GSTR – 4?
the Late fee is applicable for the filing of GSTR – 4 if the return is being
filed after the due date.
the important sections of GSTR – 4?
Important sections of GSTR – 4 are
|Sr. No||Details||Table No|
supplies from Registered Suppliers – Forward Charge ||4A|
Supplies from Registered Suppliers – Reverse Charge ||4B|
Supplies from Unregistered Taxpayers – Reverse Charge ||4C|
of Services ||4D|
of payments made through CMP – 08 ||5|
up by Tax Rate Wise – Inward Supplies / Outward Supplies ||6|
/ TCS Credit as accepted ||7|
12. While filing GSTR – 4, do I need to enter all the data manually, or some data will be auto-populated from Form CMP – 08 filed already?
made during the year using Form CMP – 08 will be auto-populated.
cannot report Debit/Credit Notes and advance paid for inward supplies related
to reverse charge separately in the new Annual Return of GSTR – 4?
supplies have to be reported net of Debit / Credit Notes and Advances paid for
supplies related to reverse charge on inward supplies have to be reported in
Table 4A, 4B, 4C & 4D.
How do I
report Debit/Credit Notes for outward supplies in GSTR – 4?
outward supplies have to be reported net of Debit/Credit Notes in Table 6 of
GSTR – 1.
– 4, is the outward liability to be entered manually, or it will be auto-populated?
data for outward liability has to be entered manually in Table 6 of GSTR – 4.
pay additional GST Liability while filing GSTR – 4?
the taxpayers can discharge additional tax liability while filing GSTR – 4.
need to enter inward supplies and outward supplies by tax rate?
taxpayer has to enter the inward supplies and outward supplies by tax rate wise
in table 6 of GSTR – 1.
use the existing cash balance in my Cash Ledger for discharging additional GST
the existing cash balance in the Cash Ledger can be utilized for discharging
additional tax liability.
use the TDS/TCS amount collected against my supplies?
the amount of TDS/TCS will be updated to the Cash Ledger once you accept the
same on the portal.
should I do if I do not have sufficient cash balance in my cash ledger but need
to discharge additional tax liability?
while filing the return, additional cash can be discharged while filing the
return by clicking on the button “Create Challan.”
if file GSTR – 4?
taxpayers can file GSTR – 4, manually by entering data on the portal or through
the offline mechanism.
How do I
sign GSTR – 4?
– 4 can be signed in two ways; one is through Digital Signature Certificate
(DSC) or Electronic Validation Code (EVC).
have a preview of the GSTR – 4 return before filing the same?
GSTR – 4 reports can be previewed before filing the same.
download GSTR – 4 once I have filed it?
can download the return GSTR – 4 after filling. The user can opt for downloading
a detailed return or summary return.
– 4 be revised once filed?
Once GSTR – 4 is filed, it cannot be revised. The taxpayers are requested to
verify the data before filing it.