What is GSTR 4 & How to file GSTR-4 online?

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GSTR-4 is a GST return form available for the taxpayer who has opted for a composition scheme. And the taxpayer will pay GST tax on his outward supplies of goods and services including the import of services and supplies attracting a reverse charge by showing details in GSTR-4 return.

Taxpayers 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 are required to file return in Form GSTR-4.

As per the GST portal, GSTR-4 is to be filed by taxpayers who have opted to pay tax under the composition scheme. The taxpayer is mainly required to provide a summary of outward supplies, tax payable thereon, etc. Such taxpayers are also required to report a summary of the import of services and supplies attracting a reverse charge.

How to file the GSTR-4 return?

As we know, the GSTR-4 will have to file on a quarterly basis. The due date for filing GSTR-4 is 18th of the month succeeding in the quarter or as per extended date by the Government from time to time. The taxpayer can file GSTR-4 by following these steps-

1-Login and Navigate to Form GSTR-4 page

  • First of all, Access the GST Portal or www.gst.gov.in URL. The GST Home page will display.
  • Then Login to the GST Portal with valid credentials.
  • After that, Click the Services > Returns > Returns Dashboard command.
  • Alternatively, you can also click the Returns Dashboard link on the Dashboard.
  • Now the Files Returns page will display. Select the Financial Year & Return Filing Period (Quarter) for which you want to file the return from the drop-down list.
  • Then click the SEARCH button.
  • Now the Files Returns page will display. In the GSTR-4 tile, click the PREPARE ONLINE button if you want to prepare the return by making online entries on the GST Portal.
  • Then A list of questions will display. You need to answer all the questions to show the relevant sections applicable to you.
  • Now click the NEXT button. Based on your answers, relevant tables of GSTR-4 will only be visible here.
  • You may go back to the previous screen by clicking on the BACK button.
  • The GSTR-4 – Quarterly Return page will display.

2-Enter details in various tiles in return

  • 4A AND 4B-(Inward Supplies (Registered): To add details of inward supplies received from a registered supplier (with or without reverse charge)
  • 4C. Inward supplies (Unregistered): To add details of inward supplies received from an unregistered supplier
  • 4D. Import of Service: To add details of import of service
  • 5A and 5B- Amendment of Inward supplies (Registered): To add amendment details of inward supplies received from a registered supplier (with or without reverse charge)
  • 5A. Amendment of Inward supplies (Unregistered): To add amendment details of inward supplies received from an unregistered supplier
  • 5A. Amendment of Import of services: To add amendment details of import of service
  • 5B. Debit/Credit Notes (Registered): To add details of credit or debit notes issued/ received to/from the registered recipients
  • 5B. Debit/Credit Notes (Unregistered): To add details of credit or debit notes issued to the unregistered recipients
  • 5C. Amendment Debit/Credit Notes (Registered): To add amendment details of credit or debit notes issued/received to/from the registered recipients
  • 5C. Amendment Debit/Credit Notes (Unregistered): To add amendment details of credit or debit notes issued to the unregistered recipients
  • 6.Tax on Outward Supplies
  • 7.Amendment of Tax on Outward Supplies
  • 8A. Advance amount paid: To add details of advance amount paid for reverse charge supplies in the tax
  • 8B. Adjustment of Advances paid: To add details of advance amount on which tax was paid in the earlier period but the 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 the earlier period but the invoice has been received in the current period

3-Preview Form GSTR-4

  • After that, you have entered details, click the PREVIEW button. This button will download the draft Summary page of your Form GSTR-4 for your review.
  • It is recommended that you download this Summary page and review the summary of entries made in different sections before filing form GSTR-4.
  • The PDF file is generated with a watermark of draft as the details are yet to be submitted.

4-Payment of Tax

  • Now click the PROCEED TO FILE button.
  • After that, a message is displayed on the top page of the screen that Proceeds to file request has been received. Please check the status in some time. Click the Refresh button.
  • Once the status of Form GSTR-4 is “Ready to File”, 10 & 11 – Tax, Interest, Late fee payable and paid tile gets enabled. Click the 10 & 11 – Tax, Interest, Late fee payable and paid tile.
  • The Payment of Tax page is displayed. Go through the instructions as shown at the top of the page.
  • After that, The cash ledger balance as available on a date will show in the table.
  • And if the available balance in Electronic Cash Ledger is less than the amount required to offset the liabilities, then a part payment of liability can be made from the available balance of the Electronic Cash Ledger. Additional cash required to be paid by the taxpayer is shown in the “Tax to be paid, Interest to be paid and Late Fee to be paid” column.
  • You may directly create challan for payment of remaining part of liability, by clicking on the CREATE CHALLAN button.
  • The Create Challan page will display.
  • Select the Payment Modes as E-Payment/ Over the Counter/ NEFT/RTGS.
  • Click the GENERATE CHALLAN button.
  • The challan is generated.
  • And If the available balance in Electronic Cash Ledger is more than/equal to the amount required to offset the liabilities.
  • Then there no additional cash payment is required for paying the liability.
  • Click the PREVIEW GSTR-4 button to view the summary page of Form GSTR-4 for your review. It is recommended that you download this Summary page and review the summary of entries made in different sections carefully before proceeding further.
  • The summary page of the Form GSTR-4 will display.

5-File Form GSTR-4 with DSC/ EVC

  • Select the Declaration checkbox.
  • Select the Authorized Signatory from the drop-down list.
  • Click the FILE GSTR-4 button.
  • The Submit Application page is displayed. Click the FILE WITH DSC or FILE WITH EVC button.
  • FILE WITH DSC: Select the certificate and click the SIGN button.
  • FILE WITH EVC: Enter the OTP sent on email and mobile number of the Authorized Signatory registered at the GST Portal and click the VALIDATE OTP button.
  • The success message is displayed and ARN is displayed. Status of the Form GSTR-4 returns changes to “Filed”. Click the BACK button.
  • After that, the Form GSTR-4 will be filed:
  • ARN is generated on the successful filing of the Form GSTR-4 Return.
  • An SMS and an email are sent to the taxpayer on his registered mobile and email id.

6-View Debit entries in Electronic Cash Ledger for tax payment

  • Click the Debit entries in cash ledger for tax/interest payment tile.
  • The entries in Electronic Cash Ledger for tax payment are displayed. Click the BACK button.
  • Click the PREVIEW button to view the summary in PDF format.
  • The summary is displayed in PDF format.

After following these all the above steps a taxpayer can file his GSTR-4 easily.

What happens after Form GSTR-4 is filed?

These are the effects can be seen After Form GSTR-4 is filed:

  • ARN will be generated on the successful filing of the Form.
  • An SMS and email will be sent to the mobile number of the authorized signatory on the successful filing of Form GSTR-4.
  • Electronic Cash Ledger and Electronic Liability Register Part-I will get updated.
  • The return is made available on the dashboard of tax officials.

Who can file GSTR-4?

These taxpayers can file GSTR-4:

  • A taxpayer must be registered as Composition Taxpayer or have opted for a Composition scheme and should have an active GSTIN.
  • The Taxpayer must have a valid User ID and password. 3.
  • The taxpayer must also have valid & non-expired/non-revoked digital signature (DSC) in case of a taxpayer who wishes to file it by digital signature

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