GSTR 4

Late fee Waiver of Form GSTR-4 for FY 2019-20 for Ladakh UT

Goods and Services Tax - Waiver of late fee for delay in furnishing Form GSTR-4 for FY 2019-20 for the registered person having principal place of business in Ladakh  The CBIC vide Notification No. 93/2020- Central Tax dated December 22, 2020 inserted fourth proviso in Notification No. 73/2017- Central Tax dated December 29, 2017 to waive late fee on failure [&h...

Read More

Form GSTR-4 – Quarterly Return (Till FY 2018-19)- Filing Manual

Goods and Services Tax - How can I create and file details in Form GSTR-4 – Quarterly Return (Till FY 2018-19)? To create and file details in Form GSTR-4 – Quarterly Return (Till FY 2018-19), perform following steps: Note: Quarterly Form GSTR-4 has been discontinued w.e.f. 1st April, 2019. This manual can be used for quarterly Form GSTR-4 to be file...

Read More

GSTR-4A – FAQs and How to view Return GSTR-4A

Goods and Services Tax - Form GSTR-4A is an auto-drafted and read only form and is auto created on basis of data from the saved/submitted/filed Form GSTR-1/5 and filed Form GSTR-7 of the taxpayers, where composition dealer is the recipient. The Composition dealer cannot take any action in Form GSTR-4A. This form is only for view. Action can be taken only in Form ...

Read More

Form GSTR-4 – Quarterly Return (Till FY 2018-19): FAQs

Goods and Services Tax - 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. […]...

Read More

Analysis of GST Notification No 66,67 & 68 of 2020- Central Tax

Goods and Services Tax - The Central Board of Indirect Taxes and Customs (CBIC) on 21st September of 2020 notified 3 Notifications in the official gazette. The purpose of the Notifications is to incorporate the decisions taken in the GST council meeting for reduction of late fees for filing of return. In this article we will discuss the notification and […...

Read More

Extend all due dates under GST- Solve Issues in GST

Goods and Services Tax - Association of Tax Practitioners, Ernakulam has made a representation to Principal Commissioner (GST) and highlighted Difficulty faced by GST Tax Practitioners, in implementing directions contained in Circular No.142/12/2020-GST dated 09.10.2020, Failure of GST Portal Services and may other issues. They also requested to extend all due da...

Read More

Filing Form GSTR-4 Annual Return by Composition Taxpayers

Goods and Services Tax - Filing Form GSTR-4 Annual Return by Composition Taxpayers on GST Portal 1. What is Form GSTR-4 Annual Return: – With effect from 1st April, 2019, all Composition Taxpayers are required to file Form GSTR-4 Annual Return, on annual basis, for each financial year. 2. Who are required to file Form GSTR-4 Annual Return: All registered [&...

Read More

Form GSTR-4 (Offline Utility) for composition taxpayers

Goods and Services Tax - GSTR-4 (Offline Utility): Offline utility to prepare Form GSTR-4, Annual Return by the composition taxpayers is now available in download section of portal. This excel based utility is designed to help taxpayers to prepare Form GSTR-4 offline. Read- https://taxguru.in/goods-and-service-tax/filing-nil-form-gstr-3b-sms-gst-portal.html An EX...

Read More

Form GSTR-4 Annual Return made available on GST portal

Goods and Services Tax - GSTN has made Form GSTR-4 (Annual Return for Composition Taxpayers) available on the GST portal. This will enable 17 lakh Composition Taxpayers to file their returns on an annual basis with effect from FY 2019-20....

Read More

Extension of due date of Form GSTR-4 under consideration

Goods and Services Tax - CBIC has clarified on its twitter handle that Representations have been received on non-availability and extension of date of FORM GSTR-4 for FY 2019-20 on the GST portal. The matter of extension of date of GSTR-4 for FY 2019-2020 is under consideration by the GST Implementation Committee. CBIC has tagged in its tweet Office of […]...

Read More
Sorry No Post Found

Late fees for delay in furnishing of FORM GSTR-4 waived for Ladakh dealers

Notification No. 93/2020-Central Tax [G.S.R. 785(E)] - (22/12/2020) - Late fee payable for delay in furnishing of FORM GSTR-4 for the Financial Year 2019-20 under section 47 of the said Act, from the 1st day of November, 2020 till the 31st day of December, 2020 shall stand waived for the registered person whose principal place of business is in the Union Territory of ...

Read More

Relief in Late Fees of GSTR-4 or 10 & Change in ITC navigation

GSTN Press Release - (23/09/2020) - Relief in late fees to Taxpayers filing Form GSTR-4 or 10 and change in navigation of Comparison of liability declared and ITC claimed report I. Relief to Composition Taxpayers in late fees for delayed filing of Form GSTR-4 (Quarterly Return): a. Vide Notification No 67/2020 dated 21.09.2020, the ta...

Read More

Late fees capped at Rs. 500 for delay in filing Form GSTR-4

Notification No. 67/2020-Central Tax [G.S.R. 572(E)] - (21/09/2020) - Late filling fees in case of delayed filing of GSTR-4 for the period July 2017 to March 2019 has been waived off fully in case of NIL tax liability and restricted to Rs. Rs 500 (Rs. 250 CGST + Rs. 250 SGST) per return in other case if Assessee furnishes the said return between the […]...

Read More

Last date to file GSTR 4 for FY 2019-20 extended to 31.10.2020

Notification No. 64/2020–Central Tax [G.S.R. 539(E).] - (31/08/2020) - CBIC has announced on its Twitter Handle on 31st August 2020 that Last date to file GSTR 4 for FY 2019-20 extended to 31st October 2020. Ministry Of Finance (Department of Revenue) (Central Board of Indirect Taxes and Customs) New Delhi Notification No. 64/2020–Central Tax Dated: 31st August, 2020...

Read More

GSTR-4 due date extended to 31st August 2020 for FY 2019-20

Notification No. 59/2020–Central Tax - (13/07/2020) - CBIC has vide Notification No. 59/2020–Central Tax extended due date of GSTR-4 for Financial Year 2019-20 to 31st August 2020 which earlier was 15th July 2020. GSTR–4 is a GST Return which is required to be filed by a GST composition dealer. A dealer opting for the GST composition scheme is ...

Read More

Recent Posts in "GSTR 4"

Late fee Waiver of Form GSTR-4 for FY 2019-20 for Ladakh UT

Waiver of late fee for delay in furnishing Form GSTR-4 for FY 2019-20 for the registered person having principal place of business in Ladakh  The CBIC vide Notification No. 93/2020- Central Tax dated December 22, 2020 inserted fourth proviso in Notification No. 73/2017- Central Tax dated December 29, 2017 to waive late fee on failure [&h...

Read More

Late fees for delay in furnishing of FORM GSTR-4 waived for Ladakh dealers

Notification No. 93/2020-Central Tax [G.S.R. 785(E)] 22/12/2020

Late fee payable for delay in furnishing of FORM GSTR-4 for the Financial Year 2019-20 under section 47 of the said Act, from the 1st day of November, 2020 till the 31st day of December, 2020 shall stand waived for the registered person whose principal place of business is in the Union Territory of Ladakh. […]...

Read More

Form GSTR-4 – Quarterly Return (Till FY 2018-19)- Filing Manual

How can I create and file details in Form GSTR-4 – Quarterly Return (Till FY 2018-19)? To create and file details in Form GSTR-4 – Quarterly Return (Till FY 2018-19), perform following steps: Note: Quarterly Form GSTR-4 has been discontinued w.e.f. 1st April, 2019. This manual can be used for quarterly Form GSTR-4 to be file...

Read More

Extend all due dates under GST- Solve Issues in GST

Association of Tax Practitioners, Ernakulam has made a representation to Principal Commissioner (GST) and highlighted Difficulty faced by GST Tax Practitioners, in implementing directions contained in Circular No.142/12/2020-GST dated 09.10.2020, Failure of GST Portal Services and may other issues. They also requested to extend all due da...

Read More

GSTR-4A – FAQs and How to view Return GSTR-4A

Form GSTR-4A is an auto-drafted and read only form and is auto created on basis of data from the saved/submitted/filed Form GSTR-1/5 and filed Form GSTR-7 of the taxpayers, where composition dealer is the recipient. The Composition dealer cannot take any action in Form GSTR-4A. This form is only for view. Action can be taken only in Form ...

Read More

Form GSTR-4 – Quarterly Return (Till FY 2018-19): FAQs

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. […]...

Read More

Relief in Late Fees of GSTR-4 or 10 & Change in ITC navigation

GSTN Press Release 23/09/2020

Relief in late fees to Taxpayers filing Form GSTR-4 or 10 and change in navigation of Comparison of liability declared and ITC claimed report I. Relief to Composition Taxpayers in late fees for delayed filing of Form GSTR-4 (Quarterly Return): a. Vide Notification No 67/2020 dated 21.09.2020, the taxpayers who were under Composition Schem...

Read More

Analysis of GST Notification No 66,67 & 68 of 2020- Central Tax

Notification No 66,67 and 68 of 2020- Central Goods or Service Tax 01/01/1970

The Central Board of Indirect Taxes and Customs (CBIC) on 21st September of 2020 notified 3 Notifications in the official gazette. The purpose of the Notifications is to incorporate the decisions taken in the GST council meeting for reduction of late fees for filing of return. In this article we will discuss the notification and […...

Read More

Late fees capped at Rs. 500 for delay in filing Form GSTR-4

Notification No. 67/2020-Central Tax [G.S.R. 572(E)] 21/09/2020

Late filling fees in case of delayed filing of GSTR-4 for the period July 2017 to March 2019 has been waived off fully in case of NIL tax liability and restricted to Rs. Rs 500 (Rs. 250 CGST + Rs. 250 SGST) per return in other case if Assessee furnishes the said return between the […]...

Read More

All about GST Return Filing

Brief Background Every person once registered is mandatorily required to file the return within the due date as prescribed under the Act whether on the monthly or quarterly basis. It is a document filed by the registered mentioning the details of purchase as well as sell for a specific period of time, to be more […]...

Read More

Browse All Categories

CA, CS, CMA (5,324)
Company Law (7,111)
Custom Duty (8,397)
DGFT (4,507)
Excise Duty (4,467)
Fema / RBI (4,616)
Finance (4,885)
Income Tax (36,555)
SEBI (3,902)
Service Tax (3,695)

Search Posts by Date

April 2021
M T W T F S S
 1234
567891011
12131415161718
19202122232425
2627282930