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:
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.
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.