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GSTR-4 is an Annual Return which is required to filed by Registered Person who has opted for Composition Scheme during financial year or were in composition scheme for any period during the said Financial Year from 01st April, 2019.
Under this Form, Composition Taxpayer has to declare details regarding summary of outward supplies, Inward supplies, import of services and supplies attracting reverse charge etc. in this form.
GSTR-4 has to file even if you opted out from composition scheme. The Form shall include details for the period for which you are under Composition Scheme.
Taxpayer has opted for composition scheme for even a day during the Financial Year.
Taxpayer has Filed Quarterly statements under Form CMP-08 for the relevant financial year.
CASUAL TAXABLE PERSON
NON-RESIDENT TAXABLE PERSON
INPUT SERVICE DISTRIBUTOR
PERSON REQUIRED TO DEDUCT TAX U/S 51
PERSON REQUIRED TO COLLECT TAX U/S 52
GSTR 4 must be filed by the Composition Dealer by 30th day of April following the end of Financial Year.
|PARTICULAR||MINIMUM LATE FEES||MAXIMUM LATE FEES|
|NIL GSTR-4||Rs. 20/day (Rs10-CGST and RS.10-SGST)||Rs.500|
|TAX LIABILITY IN GSTR-4||Rs. 50/day (Rs25-CGST and Rs25-SGST)||Rs. 2000|
|TABLE 4||Table 4 is Place where we declare our Inward Supplies. It mainly consists of:
Table 4A&B where we declare inward supplies received from Registered Person
Table 4C Inward supplies received from Unregistered Person
Table 4D Import of Services
|TABLE 5||Table 5 is used to view auto-populated detailed filed during the financial year in CMP-08.|
|TABLE 6||In Table 6, we file tax rate wise details of outward supplies during the financial year (net of advances and goods returned)|
|TABLE 7||It includes details of TDS/TCS received during the financial year.|
Ans: Nil GSTR-4 can be filed for the financial year, if you have
Not made any Outward Supply
Not received any Goods or Services
Have filed all Form CMP-08 as Nil
Ans Following documents required for filing GSTR-4-
Annual Financial Statements.
All Form CMP-08 filed during the Financial Year.
Ans No, You cannot Revise Form GSTR-4 After Filing
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