GSTR - 04, Integrated Tax (GST-FORMS)

1. GSTIN 2. (a) Legal name of the registered person < Auto > (b) Trade name, if any < Auto > 3. (a) Aggregate turnover in the preceding Financial Year (Auto populated) (b) ARN < Auto >(after filing)> (c) Date of ARN < Auto >(after filing)> 4. Inward supplies including supplies on which tax is to be paid on reverse charge GSTIN of supplier Invoice details Rate Taxable value Amount of tax Place of supply (Name of State/UT) No. Date Value Integrated Tax Central Tax State/UT Tax CESS 1 2 3 4 5 6 7 8 9 10 11 4A. Inward supplies received from a registered supplier (other than supplies attracting reverse charge) 4B. Inward supplies received from a registered supplier (attracting reverse charge) 4C. Inward supplies received from an unregistered supplier 4D. Import of service 5. Summary of self-assessed liability as per FORM GST CMP-08 (Net of advances, credit and debit notes and any other adjustment due to amendments etc.) Sr. No. Description Value Amount of tax Integrated tax Central tax State/ UT tax Cess 1 2 3 4 5 6 7 1. Outward supplies (including exempt supplies) < Auto > < Auto > < Auto > < Auto> < Auto > 2. Inward supplies attracting reverse charge including import of services < Auto> < Auto > < Auto > < Auto > < Auto > 3. Tax paid (1+2) < Auto > < Auto > < Auto > < Auto > < Auto > 4. Interest paid, if any < Auto > < Auto > < Auto > < Auto > < Auto > 6. Tax rate wise details of outward supplies / inward supplies attracting reverse charge during the year (Net of advances, credit and debit notes and any other adjustment due to amendments etc.) Sr. No . Type of supply (Outward/ Inward) Rate of tax (%) Value Amount of tax Integrate d tax Central tax State/ UT tax Cess 1 2 3 4 5 6 7 8 < Auto > < Auto > < Auto > < Auto > < Auto > < Auto > < Auto > < Auto > < Auto > < Auto > < Auto > < Auto > Total < Auto > < Auto > < Auto > < Auto > 7. TDS/TCS Credit received GSTIN of Deductor / e-commerce operator Gross Value Amount Central Tax State/UT Tax 1 2 3 4 8. Tax, interest, late fee payable and paid Sr. No. Type of tax Tax amount payable (As per table 6) Tax Amount already paid (Through FORM GST CMP-08 ) Balance amount of tax payable, if any (3-4) Interest payable Interest paid Late fee payable Late fee paid 1 2 3 4 5 6 7 8 9 1. Integrated tax < Auto > < Auto > < Auto > 2. Central tax < Auto > < Auto > < Auto > 3. State/UT tax < Auto > < Auto > < Auto > 4. Cess < Auto > < Auto > < Auto > 9. Refund claimed from Electronic cash ledger Description Tax Interest Penalty Fee Other Debit Entry Nos. 1 2 3 4 5 6 7 (a) Integrated tax (b) Central Tax (c) State/UT Tax (d) Cess Bank Account Details (Drop Down) Verification I 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. Signature of Authorised Signatory Name of Authorised Signatory Designation /Status Place Date Instructions:- 1. Terms used: (a) GSTIN: Goods and Services Tax Identification Number (b) TDS: Tax Deducted at Source (c) TCS : Tax Collected at Source 2. The details in FORM GSTR-4, for every financial year or part thereof, should be furnished till the thirtieth day of April following the end of such financial year. 3. Aggregate turnover of the taxpayer for the immediate preceding financial year would be auto-populated. 4. Table 4 to capture information, on a consolidated basis, related to inward supplies, rate-wise, GSTIN wise: (i) Table 4A to capture inward supplies from registered supplier other than those attracting reverse charge; (ii) Table 4B to capture inward supplies from registered supplier attracting reverse charge; (iii) Table 4C to capture supplies from unregistered supplier; (iv) Table 4D to capture import of services. 5. 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. 6. TDS/TCS credit received from deductor/e-commerce operator would be auto-populated in Table 7.] ************** Notes: 1.The amendment vide notification no. 34/2017 dated 15.9.2017 In the principal rules,with effect from the 1st day of July, 2017, in “FORM GSTR-4”, in Serial No.8, in entry 8B(2), for the words “Intra-State Supplies”, the words “Inter-State Supplies” shall be substituted 2. Inserted vide notification no. 45/2017 dated 13-10-2017 3. Substituted vide vide Notification No. 26/2018 – Central Tax dated 13-06-2018 before it was read as "2[10. For the tax periods July, 2017 to September, 2017 and October, 2017 to December, 2017, serial 4A of Table 4 shall not be furnished.]" 4. Substituted vide Notification No. 60/2018 – Central Tax dated 30-10-2018 before it was read as 3[10. For the tax periods July, 2017 to September, 2017, October, 2017 to December, 2017, January, 2018 to March, 2018 and April, 2018 to June, 2018, serial 4A of Table 4 shall not be furnished.] 5. Substituted vide Notification No. 03/2019-Central Tax dated 29-01-2019 before it was read as "Rate of tax Turnover Composition tax amount Central Tax State/UT Tax 1 2 3 4 " 6. Substituted vide Notification No. 03/2019-Central Tax dated 29-01-2019 before it was read as “Quarter Rate Original details Revised details Turnover Central Tax State/UT tax Turnover Central Tax State/UT Tax 1 2 3 4 5 6 7 8 “ 7. Substituted vide Notification No. 31/2019 – Central Tax dated 28-06-2019 w.e.f. 28.6.2019 before it was read as "Form GSTR-4 [See Rule 62] Quarterly return for registered person opting for composition levy Year Quarter 1. GSTIN 2. (a) Legal name of the registered person Auto Populated (b) Trade name, if any Auto Populated 3. (a) Aggregate Turnover in the preceding financial year (b) Aggregate Turnover - April to June, 2017 4. Inward supplies including supplies on which tax is to be paid on reverse charge GSTIN of supplier Invoice details Rate Taxable value Amount of Tax Place of supply (Name of State/UT) No. Date Value Integrated Tax Central Tax State/UT Tax CESS 1 2 3 4 5 6 7 8 9 10 11 4A. Inward supplies received from a registered supplier (other than supplies attracting reverse charge) 4B. Inward supplies received from a registered supplier (attracting reverse charge) 4C. Inward supplies received from an unregistered supplier 4D. Import of service 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] Details of original invoice Revised details of invoice Rate Taxable value Amount Place of supply (Name of State/UT) GSTIN No. Date GSTIN No. Date Value Integrated Tax Central Tax State/UT Tax Cess 1 2 3 4 5 6 7 8 9 10 11 12 13 14 5A. Supplies [Information furnished in Table 4 of earlier returns]-If details furnished earlier were incorrect 5B. Debit Notes/Credit Notes [original] 5C. Debit Notes/Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods] 6. Tax on outward supplies made (Net of advance and goods returned) 5[Rate of tax Total Turnover Out of turnover reported in (2), turnover of services Composition tax amount Central Tax State/UT Tax 1 2 3 4 5 ] 7. Amendments to Outward Supply details furnished in returns for earlier tax periods in Table No. 6 6[Quarter Rate Original details Revised details Total Turnover Out of turnover reported in (3), turnover of services Central Tax State/UT Tax Total Turnover Out of turnover reported in (7), turnover of services Central Tax State/UT Tax 1 2 3 4 5 6 7 8 9 10 ] 8. Consolidated Statement of Advances paid/Advance adjusted on account of receipt of supply Rate Gross Advance Paid Place of supply (Name of State/UT) Amount Integrated Tax Central Tax State/UT Tax Cess 1 2 3 4 5 6 7 (I) Information for the current quarter 8A. Advance amount paid for reverse charge supplies in the tax period (tax amount to be added to output tax liability) 8A(1). Intra-State supplies (Rate-wise) 8A(2). Inter-State Supplies (Rate-wise) 8B. Advance amount on which tax was paid in earlier period but invoice has been received in the current period [reflected in Table 4 above] (tax amount to be reduced from output tax liability) 8B(1). Intra-State Supplies (Rate-wise) 8B(2). [Inter-State Supplies] (Rate-wise) (II) Amendments of information furnished in Table No. 8 (I) for an earlier quarter Year Quarter Amendment relating to information furnished in S. No.(select) 8A(1) 8A(2) 8B(1) 8B(2) 9. TDS Credit received GSTIN of Deductor Gross Value Amount Central Tax State/UT Tax 1 2 3 4 10. Tax payable and paid Description Tax amount payable Pay tax amount 1 2 3 (a) Integrated Tax (b) Central Tax (c) State/UT Tax (d) Cess 11. Interest, Late Fee payable and paid Description Amount payable Amount Paid 1 2 3 (I) Interest on account of (a) Integrated tax (b) Central Tax (c) State/UT Tax (d) Cess (II) Late fee (a) Central tax (b) State/UT tax 12. Refund claimed from Electronic cash ledger Description Tax Interest Penalty Fee Other Debit Entry Nos. 1 2 3 4 5 6 7 (a) Integrated tax (b) Central Tax (c) State/UT Tax (d) Cess Bank Account Details (Drop Down) 13. Debit entries in cash ledger for tax /interest payment [to be populated after payment of tax and submissions of return] Description Tax paid in cash Interest Late fee 1 2 3 4 (a) Integrated tax (b) Central Tax (c) State/UT Tax (d) Cess Verification I 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. Signature of Authorized Signatory……………………….. Place Name of Authorized Signatory…………………………. Date Designation/Status…………………………………. Instructions : 1. Terms used: (a) GSTIN: Goods and Services Tax Identification Number (b) TDS: Tax Deducted at Source. 2. The details in GSTR-4 should be furnished between 11th and 18th of the month succeeding the relevant tax period. 3. Aggregate turnover of the taxpayer for the immediate preceding financial year and first quarter of the current financial year shall be reported in the preliminary information in Table 3. This information would be required to be submitted by the taxpayers only in the first year and should be auto-populated in subsequent years. 4. Table 4 to capture information related to inward supplies, rate-wise: (i) Table 4A to capture inward supplies from registered supplier other than reverse charge. This information will be auto-populated from the information reported by supplier in GSTR-1 and GSTR-5; (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; (iii) Table 4C to capture supplies from unregistered supplier; (iv) Table 4D to capture import of service; (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 (vi) Place of Supply (PoS) only if the same is different from the location of the recipient. 5. 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 furnishing information the original debit/credit note, the details of invoice shall be mentioned in the first three columns. While furnishing revision of a debit note/ credit note, the details of original debit/credit note shall be mentioned in the first three columns of this Table. 6. Table 6 to capture details of outward supplies including advance and net of goods returned during the current tax period. 7. Table 7 to capture details of amendment of incorrect details reported in Table 6 of previous returns. 8. Information of advance paid pertaining to reverse charge supplies and the tax paid on it including adjustments against invoices issued to be reported in Table 8. 9. TDS credit would be auto-populated in a Table 9. 4[10. Information against the Serial 4A of Table 4 shall not be furnished.]"