All you Need to Know about GSTR-4

Last Update Date : April 04, 2019
Estimated Read Time: 4 min

What is Form GSTR-4?

GSTR 4 return is to be filed quarterly by the person who has opted for the composition scheme under the GST Act.

When to file Form GSTR-4?

A composition dealer, registered under composition scheme of GST, is required to furnish GSTR-4 by 18th of the month succeeding quarter.

What details are included in Form GSTR-4?

In GSTR-4, the taxpayer is only required to specify the total value of supply made during the period of return and the tax paid at the compounding rate accompanied by the details of the payment of tax in the return.

Proforma of GSTR-4

Here you can view and download form GSTR-4

Headings that Appear under GSTR-4 and their Significance

# Headings Details to be furnished
1. GSTIN (Goods and Services Taxpayer Identification Number ) 15 digit state-wise PAN number
2. Legal Name of the Taxpayer and trade name if any Will be auto-populated when a taxpayer will login to the common GST portal
4. Tax Period / period of return Period / Quarter and year of tax to which the Return pertains to be selected from drop-down menu
5. Taxable Inward Supplies to a composition dealer In the case intra-state supplies, details will be auto-populated Manual details to be entered for the inward supplies from an unregistered person. Supply under reverse mechanism will also get included in inward supply.
6. Modifications to Details of Inward Supplies Received in Earlier Tax Periods Here, the composition dealer can manually amend any detail with respect to goods or services received in earlier Quarters, including supply from the unregistered person or composition dealer.
7. Imported goods /capital goods (received from overseas) Under GST, imports (goods or capital goods received from overseas) are considered as inter-state supply and hence any such goods/services received, need to be furnished under this head
8. Modifications to Details of Imported goods / capital goods; received in Earlier Tax Periods Any amendment in tax calculated on imported goods is presented under this heading along with details of the entire changes in the bill of Entry / Import Report.
9. Services imported from overseas (received from overseas supplier) Alike goods imported, services imported by a composition dealer also need to furnish here. According to GST Act, a Service importer needs to pay GST if such services are received from overseas. Imported services will fall under Reverse Charge Mechanism of the collection of GST .
10. Modifications to Details of Imported services; received in Earlier Tax Periods Any amendment in tax calculated on imported services is presented under this heading along with details of the entire changes in the bill of Entry / Import Report.
11. Outward Supplies Made Outward supplies include intra-state made by a Composition dealer. S/he is required to report details of all outward supplies under this head.
12. Modifications to outward supplies related to intra-state supplies; received in Earlier Tax Periods Any amendment in outward supply from earlier tax period is presented under this head. Such modifications will also have an impact on the tax liability of a composition dealer.
13. Debit notes and credit notes details All debit and credit notes that are raised must be reported by a composition dealer. Debit note of counter-party will be auto-populated as composition dealer’s credit note and vice-versa.
14. Amendment to debit or credit notes of earlier tax periods Any amendment in debit /credit note pertaining to previous Quarters shall be reported under this heading.
15. Receipt of TDS credit during the Quarter Any tax credit receipt by a composition dealer related to TDS will be auto populated from counter-party GSTR-7.
16. Tax Liability arising on account of the time of supply without receipt of Invoice (under reverse charge) Under this head, GST liability under reverse charge due to charge due to the time of supply falls under current tax period is required to be reported.
17. Modifications in Tax Liability arising on account of the time of Supply without receipt of Invoice (under Reverse Charge) Any modifications pertaining to GST liability under reverse charge as a result owing to charge due to the time of supply falls under current tax period is recorded under this head
18. Tax already paid on account of the time of supply for invoices received in the current period relating to reverse the charge Apart from tax liability, the tax amount that has already been paid by a composite dealer shall be reported under this head.
19. Tax Liability Payable Based on the entire information that has been furnished above, the composition dealer’s GST liability will get auto-populated here.
20. Tax Payment details Tax liability as calculated in the previous heading, needs to be paid either by debiting Electronic Credit Ledger or Electronic Cash Ledger. Details of such debit will be retained under this head.
21. Refunds Claimed A composition dealer can claim a refund of Input Credit amount in excess of tax liability in this header. The excess of TDS over tax liability will get auto-populated here as refund.
22. At the end, GSTN will ensure if a composition dealer is likely to cross composition limit before the date of next return: Y/N In case, a composition dealer exceeds the threshold limit, he must pay taxes under the normal provision. Such affirmation is obtained from the composition dealer under this heading.

On correct furnishing of the entire particulars, the signature verification of the composition dealer is required for authentication of the return. The taxpayer needs to sign digitally either through a digital signature certificate (DSC) or Aadhar based signature verification.

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CA Chetan Shinde
CA Chetan Shinde
Chetan is the Lead Tax Advisor at H&R Block (India) with an experience of almost half a decade in audit and taxation. His professional areas of interest are GST advisory and statutory audit. Apart from taxation, he is passionate about social causes and works extensively towards rural school development and literacy.