GSTR 4 (Composition scheme Return) FAQs

Q. 1. What is Form GSTR-4?

Ans: Form GSTR-4 is to be filed by a taxpayers who are registered under the composition scheme. The composition taxpayer needs to provide the details of the outward supplies and inward supplies (other than attracting reverse charge and attracting reverse charge) and those received from the unregistered dealers including the details of services imported from outside India in Form GSTR-4.

Q. 2. Who needs to file Form GSTR-4?

Ans: Taxpayers who have opted for composition scheme are required to file Form GSTR-4 or normal taxpayer who have opted in to composition scheme.

Q. 3. By when do I need to file Form GSTR-4?

Ans: Form GSTR-4 is to be filed on Quarterly basis. The due date for filing Form GSTR-4 is 18th of the month succeeding the quarter.

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 dealer.

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 should be registered as Composition Taxpayer or have opted for Composition scheme and should have a valid/active GSTIN.

2. Taxpayer should have valid User ID and password.

3. Taxpayer should also have valid & non-expired/non-revoked digital signature (DSC) in case of taxpayer for whom digital signature is made mandatory.

Q. 9. Form GSTR-4 comprises of which tables?

Ans: Form GSTR-4 comprises of following tables:

  • 4A,4B. Inward Supplies (Registered): To add details of inward supplies received from a registered supplier (with or without reverse charge)
  • Inward supplies (Unregistered): To add details of inward supplies received from an unregistered supplier
  • Import of Service: To add details of import of service
  • 5A,5B. Amendment of Inward supplies (Registered): To add amendment details of inward supplies received from a registered supplier (with or without reverse charge)
  • Amendment of Inward supplies (Unregistered): To add amendment details of inward supplies received from an unregistered supplier
  • Amendment of Import of services: To add amendment details of import of service.
  • Debit/Credit Notes (Registered): To add details of credit or debit notes received from the registered recipients.
  • Debit/Credit Notes (Unregistered): To add details of credit or debit notes received from the unregistered recipients.
  • Amendment Debit/Credit Notes (Registered): To add amendment details of credit or debit notes received from the registered recipients.
  • Amendment Debit/Credit Notes (Unregistered): To add amendment details of credit or debit notes received from the unregistered recipients.
  • Tax on Outward Supplies: To add details of tax on outward supplies made (Net of advance and goods returned).
  • Amendment of Tax on Outward Supplies: To add amendment details of tax on outward supplies made (Net of advance and goods returned).
  • Advance amount paid: To add details of advance amount paid for reverse charge supplies in the tax period.
  • Adjustment of Advances paid: To add details of advance amount on which tax was paid in earlier period but invoice has been received in the current period.
  • 8A-II. Amendment of Tax Liability: To add details of amendment of advance amount paid for reverse charge supplies in the tax period.
  • 8B-II. Amendment of Adjustment of advances: To add amendment details of advance amount on which tax was paid in earlier period but invoice has been received in the current period.
  • 10 & 11. Tax, Interest, Late fee payable and paid: Auto calculated on GST portal on clicking ‘Proceed to File’.

Q. 10. 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. 11. Is there any questionnaire available to select only the relevant table?

Ans: Yes, questionnaires are available to select only relevant tables in which details are required to provided.

Q. 12. 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. 13. 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.

  • If available cash balance in Electronic Cash Ledger is less than the amount required to offset the liabilities, then additional amount of cash payment will be required. You may create challan for that additional amount of cash required directly by clicking on the CREATE CHALLAN button at the bottom of page.
  • If available cash balance in Electronic Cash Ledger is more than/equal to the amount required to offset the liabilities, no additional cash payment is required for offsetting liability.

Q. 14. 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. 15. 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. 16. 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. 17. 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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2 Comments

  1. r.jeevanantham says:

    your article is very useful regarding composition scheme return. In this connection I request can we furnish all the purchases details made during the quarter in
    GSTR-4

  2. moiz says:

    Very Informative.Article. Will be obliged if u can ans.these queries. 1.I was given ti understand that tax due on RCM has been put on hold till further notice.Is it correct? If not,does a composition dlr. hav to pay RCM? From which date is it applicable? 2. Can a composition dealer effect OMS purchases or sales? Do reply.Thnx.

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