Q.1 What is Form GSTR-4?
Ans: Form GSTR-4 is to be filed by taxpayers to provide summary of outward supplies, tax payable thereon etc. Such taxpayers are also required to report summary of import of services and supplies attracting reverse charge. Form GSTR-4 is to be filed by taxpayers who have opted for composition scheme.
Q.2 Who needs to file Form GSTR-4?
Ans: Taxpayer who have opted for composition scheme from the date of grant of registration or normal taxpayer who have opted into composition scheme, after obtaining registration or are availing composition scheme as notified by Government are required to file Form GSTR-4.
Q.3 By when do I need to file Form GSTR-4?
Ans: Form GSTR-4 is to be filed on yearly basis. The due date for filing Form GSTR-4 is 30th of the month succeeding the financial year or as extended by Government from time to time.
Q.4 From where can I file Form GSTR-4?
Ans: Form GSTR-4 can be accessed on the GST Portal, post login in the Returns Dashboard by the composition taxpayer.
The path is Services > Returns > Returns Dashboard.
Q.5 Is it mandatory to file Form GSTR-4?
Ans: Yes, it is mandatory to file Form GSTR-4, in case you have opted for composition scheme.
Q.6 Can I file nil return in Form GSTR-4?
Ans: Yes, you can file nil return in Form GSTR-4.
Q.7 Is there any Offline Tool for preparing Form GSTR-4?
Ans: Yes, there is an offline tool for preparing Form GSTR-4.
Q.8 What are the pre-conditions for filing Form GSTR-4?
Ans: Pre-conditions for filing of Form GSTR-4 are:
1. Taxpayer must be registered as Composition Taxpayer or have opted for Composition scheme or are availing composition scheme as notified by Government and must have an active GSTIN.
2. Taxpayer must have valid User ID and password.
3. Taxpayer must also have valid & non-expired/non-revoked digital signature (DSC), in case taxpayer wishes to file their forms/returns etc. using digital signature.
Q.9 Form GSTR-4 comprises of which tables?
Ans: Form GSTR-4 comprises of following tables:
Q.10 Is the amount in tax fields auto-populated based on the values entered in Taxable Value fields?
Ans: The Amount of Tax fields are auto-populated based on the values entered in Taxable Value fields respectively. The CESS field is not auto populated and has to be entered by the taxpayer.
Q.11 When can summary displayed for amendments table be negative in Form GSTR-4 dashboard?
Ans: The summary displayed for amendments table can have negative values, in case of downward amendment, as the values displayed are net of (Amended values – Original value).
Q.12 Is there any late fee in case of delayed filing of Form GSTR-4?
Ans: Yes, there is a late fee prescribed in Law.
Q.13 Is there any questionnaire available to select only the relevant table?
Ans: Yes, questionnaire is available to select only relevant tables in which details are required to be provided.
Q.14 How can I discharge my tax, interest and late fee liabilities?
Ans: Tax, interest and late fee liabilities can be discharged through Electronic Cash Ledger only.
Q.15 How can I offset my liabilities?
Ans: You can offset the liabilities by clicking the 10 & 11. Tax, Interest, Late fee payable and paid tile.
Q.16 What happens after Form GSTR-4 is filed?
Ans: After Form GSTR-4 is filed:
1. ARN will be generated on successful filing of the Form.
2. An SMS and email will be sent to the mobile number of the authorized signatory on the successful filing of Form GSTR-4.
3. Electronic Cash Ledger and Electronic Liability Register Part-I will get updated.
4. The return is made available on the dashboard of tax official.
Q.17 Can I preview Form GSTR-4 before filing?
Ans: Yes, you can view/download the preview of Form GSTR-4 by clicking on ‘Preview GSTR-4’ before filing on the GST Portal.
Q.18 What are the modes of signing Form GSTR-4?
Ans: You can file Form GSTR-4 using DSC or EVC.
Digital Signature Certificate (DSC)
Digital Signature Certificates (DSC) are the digital equivalent (that is electronic format) of physical or paper certificates. A digital certificate can be presented electronically to prove one’s identity, to access information or services on the Internet or to sign certain documents digitally. In India, DSC are issued by authorized Certifying Authorities.
The GST Portal accepts only PAN based Class II and III DSC.
To obtain a DSC, please contact any one of the authorised DSC-issuing Certifying Authorities: http://www.cca.gov.in/cca/?q=licensed_ca.html
Electronic Verification Code (EVC)
The Electronic Verification Code (EVC) authenticates the identity of the user at the GST Portal by generating an OTP. The OTP is sent to the mobile phone number of the registered mobile phone of Authorized Signatory filled in part A of the Registration Application.
Q.19 Can the due date of filing of Form GSTR-4 be extended?
Ans: Yes, due date of filing of Form GSTR-4 can be extended by Government through notification.
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