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FORM GSTR-4

Return for financial year of registered person who has opted for composition levy or availing benefit of notification No. 02/2019- Central Tax (Rate)

⁶[FORM GSTR-4

[See rule 62]

Return for financial year of registered person who has opted for composition levy

or availing benefit of Notification No. 02/2019- Central Tax (Rate)

Year

GSTIN

(a)

Legal name of the registered person

< Auto >

(b)

Trade name, if any

< Auto >

(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)
GSTIN of supplier	No.	Date	Value	Rate	Taxable value	Integrated Tax	Central Tax	State/UT Tax	CESS	Place of supply (Name of State/UT)
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
Sr. No.	Description	Value	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
Sr. No.	Type of supply (Outward/ Inward)	Rate of tax (%)	Value	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
GSTIN of Deductor / e-commerce operator	Gross Value	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

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. ⁷[for the financial year upto FY 2023-24. Further, the details in FORM GSTR-4, for every financial year or part thereof, should be furnished till the thirtieth day of June following the end of such financial year for the financial year 2024-25 onwards.]₇

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.]₆

Notes:

1. Substituted (w.e.f. 01-07-2017) vide Notification No. 34/2017 dated 15-09-2017 for “intra-State Supplies"

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 for

^"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.]₂"

4. Substituted vide Notification No. 60/2018 – Central Tax dated 30-10-2018 for

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.]₃

5-a. Substituted (w.e.f. 01-02-2019) vide Notification No. 03/2019-Central Tax dated 29-01-2019 for

"Rate of tax	Turnover	Composition tax amount
"Rate of tax	Turnover	Central Tax	State/UT Tax
1	2	3	4
			"

5-b. Substituted (w.e.f. 01-02-2019) vide Notification No. 03/2019-Central Tax dated 29-01-2019 for

“Quarter	Rate	Original details			Revised details
“Quarter	Rate	Turnover	Central Tax	State/UT tax	Turnover	Central Tax	State/UT Tax
1	2	3	4	5	6	7	8

							“

6. Substituted (w.e.f. 28.6.2019) vide Notification No. 31/2019 – Central Tax dated 28-06-2019 for

"Form GSTR-4

[See Rule 62]

Quarterly return for registered person opting for composition levy

Year
Quarter

GSTIN

(a)

Legal name of the registered person

Auto Populated

(b)

Trade name, if any

Auto Populated

(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)
GSTIN of supplier		No.	Date	Value	Rate	Taxable value	Integrated Tax	Central Tax	State/UT Tax	CESS	Place of supply (Name of State/UT)
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

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-a[Rate of tax	Total Turnover	Out of turnover reported in (2), turnover of services	Composition tax amount
^5-a[Rate of tax	Total Turnover	Out of turnover reported in (2), turnover of services	Central Tax	State/UT Tax
1	2	3	4	5
				]_5-a

7. Amendments to Outward Supply details furnished in returns for earlier tax periods in Table No. 6

5-b[Quarter	Rate		Original details				Revised details
5-b[Quarter	Rate	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

									]_5-b

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

(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).

¹[Inter-State Supplies]₁ (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
GSTIN of Deductor	Gross Value	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.]_4"

7. Inserted (w.e.f. 10-07-2024) vide Notification No. 12/2024 – Central Tax dated 10-07-2024

Forms - Return

FORM GSTR-4

Return for financial year of registered person who has opted for composition levy or availing benefit of notification No. 02/2019- Central Tax (Rate)

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