GSTR 4

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...

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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 ...

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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. […]...

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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 […...

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All about GST Return Filing

Goods and Services Tax - 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 […]...

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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...

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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 [&...

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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...

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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....

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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 […]...

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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...

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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 […]...

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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...

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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 ...

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Due date to furnish CMP-08 & GSTR-4 extended for March Quarter

Notification No. 34/2020-Central Tax [G.S.R. 234(E)] - (03/04/2020) - Notification No. 34/2020- Central Tax, dated 03.04.2020 -Extension of due date of furnishing statement, containing the details of payment of self-assessed tax in FORM GST CMP-08 for the quarter ending 31st March, 2020 till the 7th day of July, 2020 and filing FORM GSTR-4 for the financial year endin...

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Recent Posts in "GSTR 4"

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...

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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...

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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 ...

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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. […]...

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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...

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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 (21//0/9/20)

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 […...

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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 […]...

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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 […]...

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Filing Form GSTR-4 Annual Return by Composition Taxpayers

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 [&...

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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 G.S.R. 539(E).—In exercise of the pow...

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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 taxpayers who have opted for composition scheme or were under composition ...

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Furnishing of Return by Composition Dealer | Section 39(2) | CGST Act 2017

GST Series – Part 26 – Furnishing of Return by Composition Dealer under GST– Section 39(2) of CGST Act 2017 1. The taxpayers who have opted GST Composition scheme are required to file only one return in every financial year. 2. Statutory Provisions- Section 39(3) A registered person paying tax under the provisions of section 10...

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GST returns – Due dates conundrum

Introduction: Extending the due dates for various compliances is one of the reliefs extended by the Government to support the struggling taxpayers due to Covid-19 crisis. However, the extensions are not straight forwarded, it comes with conditions and criteria. Hence it is important to carefully check the relevant conditions and make the ...

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How to File Form GSTR-4 (Annual Return) using offline utility

Manual of Form GSTR-4 (Annual Return) Offline Utility Form GSTR-4 (Annual Return) Offline Utility Overview Form GSTR-4 (Annual Return) Offline utility is an Excel based tool to facilitate the preparation of annual return creation in Form GSTR-4. Form GSTR-4 (Annual Return) is a yearly return to be filed once, for each financial year, by t...

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Form GSTR-4 (Annual Return) Offline Utility- FAQs

Article contains FAQs related to Form GSTR-4 (Annual Return) Offline Utility. Faqs are divided in 6 parts which includes About Form GSTR-4 (Annual Return) Offline Utility, Download Form GSTR-4 (Annual Return) Offline Utility, Download the Generated JSON File, Worksheet Tabs in Form GSTR-4 (Annual Return) Offline Utility, Entering and Vali...

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Form GSTR-4 (Offline Utility) for composition taxpayers

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...

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जीएसटी की वार्षिक रिटर्न में देना होगा बहुत कुछ

जीएसटी में दो प्रकार के डीलर होते है एक रेगुलर और दूसरे कम्पोज़िशन ! कम्पोज़िशन डीलर को वर्ष में 5 रिटर्न्स भरनी होती है ! चार तिमाही औ...

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11 Important Points for filing Form GSTR-4 (Annual)

Form GSTR-4 (Annual) is annual return which all Composition Taxpayers are required to file a return on annual basis after the end of the Financial Year which was rolled out from 01-04-2019. All registered taxpayers, who have opted for Composition Scheme for any part of the Financial Year, are required to file a return in […]...

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How to file Form GSTR-4 (Annual Return) (For FY 2019-20 Onwards)

Manual on Filing Form GSTR-4 (Annual Return) (For FY 2019-20 Onwards) How can I create and file details in Form GSTR-4 (Annual Return) (For FY 2019-20 Onwards)? To create and file details in Form GSTR-4 (Annual Return) (For FY 2019-20 Onwards), perform following steps: (I) In case, you want to file NIL return in Form GSTR-4 (Annual Ret...

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Form GSTR-4 (Annual Return) (FY 2019-20 Onwards)- FAQs

FAQs > Filing Form GSTR-4 (Annual Return) (for FY 2019-20 Onwards) Q. 1 What is Form GSTR-4 (Annual Return)? Ans. Form GSTR-4 (Annual Return) is a yearly return to be filed once, for each financial year, by taxpayers who have opted for composition scheme during the financial year, for were in Composition scheme for any […]...

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GSTR-4 (NEW) Vs. GSTR-9A ( For Composition Tax Payers )

GSTR-4 (NEW) Vs. GSTR-9A (For Composition Tax Payers ) The most awaited form GSTR-4 (Yearly) has been made available on the GSTN portal to be filed by all Composition Taxable persons on or before extended due date i.e. 31.08.2020. Earlier this GSTR-4 form is required to be filed on Quarterly basis till financial year 2018-19. […]...

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Form GSTR-4 Annual Return made available on GST portal

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....

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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 required to furnish only […]...

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Dilemma about Due Dates for Compliances by Composition Taxable Persons

This article deals with dilemma about extension of due dates in case of composition taxable persons. This article specifically deals with extension of due dates in respect of CMP-02, CMP-03, CMP-08, GSTR-4 and ITC-03 Notification 34/2020-CT dated 03-04-2020, extended the due date of quarterly payment of tax in case of composition taxable ...

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Extension of due date of Form GSTR-4 under consideration

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 […]...

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Extended/not Extended Dues dates under GST Except GSTR 1 & 3B

Time Limits for certain actions (other than GSTR-1 and GSTR 3B) extended/not Extended- Article compiles due date if Filing of CMP-08 by Composition Taxable person for January to March 2020, Filing of CMP-08 by Composition Taxable person for April to June 2020,  Filing GSTR-4 for the financial year 2019- 20, due date of Opting for [&helli...

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Summary of GST Notifications & Circular issued on 3rd April 2020

Summary of various GST Notifications & circular issued on 3rd April 2020 in Tabular form in respect of various measures announced by the Government for providing relief to the taxpayers in view of the spread of Novel Corona Virus (COVID-19)....

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Extension of various GST compliance due to CORONA-19

The CBIC vide various notifications issued on April 3, 2020, provided various reliefs in terms of: -extension of date of filing of GST return -To provide relief by conditional lowering of interest rate -To provide relief by conditional waiver of late fee for delay in furnishing returns -Extension of date of for filing of intimation [&hell...

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GST Return Form Due Dates – Feb 2020 To May 2020

Due to the recent outbreak of COVID-19, to provide certain relaxation to the taxpayers, honorable Finance Minister extended GST return filing due dates. The attached file contains the due dates in a simplified form. No Interest And Late Fees If Returns Filed Before Below Mentioned Dates GSTR-1 GSTR-3B Turnover in Preceding FY < 1.5 Cr ...

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Compilation Chart of GSTR 1 & 3B dates with Interest Penalty Chart

FM had announced several measures to minimise effect of Covid 19 in complying various provisions of GST here is a compiled chart for your ready reference so that you can better know your Due dates of GST Returns/Interest/Penalty etc compiled from Notification No. CTS 27 to 36 of 2020 from 23/03/2020 to 3rd April 2020: […]...

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GST Returns Due date Extended Due To COVID-19

Keeping in view the preventive measures taken to contain the spread of Novel Coronavirus (COVID-19) and the difficulties being faced by the GST taxpayer, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes & Customs, has extended the due date for Filing GST Returns 1. These rules may be called the Central Goods...

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Filing due date Extension & Penalty Waiver under GST Law

The Ministry of Finance on 3rd April 2020 released various notifications amending the CGST Act, 2017 and CGST Rules, 2017 respectively providing a sigh of relief amidst the economic crisis caused due to the COVID-19 Pandemic. Set out below is a brief summarization of the notifications released by the authority on 3rd April, 2020: 1. [&hel...

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GST compliance relief in view of COVID-19 outbreak

In view of the emergent situation and challenges faced by taxpayers in meeting the compliance requirements under various provisions of the GST law, our Hon’ble Finance Minister had announced various relief measures relating to statutory and regulatory compliance matters on 24.03.2020. Those relief have now been notified vide various CGS...

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Relaxation in GST Compliances due to Covid-19 outbreak

Article summarizes Relaxation in GST Compliances due to Covid-19 outbreak granted by CBIC vide  Notification No. 30/2020-Central Tax to 36/2020-Central Tax dated 3rd April 2020...

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Relaxation to the taxpayers under GST amidst COVID-19 crisis

1. Availment of ITC as per Rule 36(4) shall be calculated cumulatively for the month of February, March, April, May, June, July, August, 2020 and the return in Form GSTR 3B for the month of September 2020 shall be furnished with the cumulative adjustment of ITC as per the Rule 36(4) for the said months […]...

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Due date to furnish CMP-08 & GSTR-4 extended for March Quarter

Notification No. 34/2020-Central Tax [G.S.R. 234(E)] (03/04/2020)

Notification No. 34/2020- Central Tax, dated 03.04.2020 -Extension of due date of furnishing statement, containing the details of payment of self-assessed tax in FORM GST CMP-08 for the quarter ending 31st March, 2020 till the 7th day of July, 2020 and filing FORM GSTR-4 for the financial year ending 31st March, 2020 till the 15th [&helli...

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Creating, Paying Taxes & Filing of GSTR-4

FAQs of filing of  GSTR-4 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 […]...

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GSTR 4 (Composition scheme Return) FAQs

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 service...

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