Step BY Step Guide for GSTR 4 for Composition Dealer for FY 2019-20
Step BY Step Guide for GSTR 4 for Composition Dealer for FY 2019-20 (Last date 31-Aug-2020)
Step 1. Provide the details in table 3 “Aggregate turnover in the preceding Financial Year”.
Click on SAVE. Post saving of details, the dropdown of relevant tables and option to file NIL GSTR-4 are made available in the next screen.
Step 2. Fill the appropriate table from the drop-down list.
To enter/ edit/ view details in Form GSTR-4:
- 1. Select an appropriate table from the drop-down list.
- 2. Once selected, enter required details in that table.
4A. Inward supplies
received from a registered supplier (other than supplies attracting reverse
charge)
1. Enter Supplier’s GSTIN
Click the Add “+” button to add Item Details
Enter item details and click the Add “+” button, to add more items details for another Tax rate for that supplier.
Click SAVE button and the document gets added to the Processed records (Validated Successfully) section.
Enter Supplier’s GSTIN
Click the Add “+” button
Enter item details and click the Add “+” button, to add more items details for another Tax rate for that supplier.
Click SAVE button and the document gets added to the Processed records (Validated Successfully) section.
4C. Inward supplies
received from unregistered suppliers
Enter PAN details (Optional Filed)
Click the Add “+” button to add Item Details
Enter only Taxable Value
Click SAVE button and the document gets added to the Processed records (Validated Successfully) section.
4D. Import of Service
Place of
Supply shall be pre-selected as Registration State. The same cannot be changed.
Click the
Add “+” button to add Item Details.
Enter item
details and click the Add “+” button, to add more items details for another Tax
rate for that supplier.
Click SAVE button and the document gets added to the Processed records (Validated Successfully) section.
5. Summary of
self-assessed liability as per FORM GST CMP-08 (Net of advances, credit and
debit notes and any other adjustment due to amendments etc.)
The details are auto-drafted from all applicable filed Form GST CMP-08 for the financial year. The details are view only and no changes can be made.
6. Tax rate wise details of outward supplies / inward supplies attracting reverse charge during the year (Net of advances, credit and debit notes and any other adjustment due to amendments etc.)
Inward
supply details are auto drafted based on the details provided in table 4B, 4C
and 4D.
The details
shall be available after the taxpayer has clicked on PROCEED TO FILE.
The outward supply details are required to be provided by the taxpayer against applicable tax rates.
7. TDS/TCS Credit received
Amount of ‘TDS and TCS credit received’ shall
be auto-drafted based on the filed TDS and TCS credit received form during the
financial year.
The details are for view only and cannot be edited.
8. After Filling all the required Data click on Proceed to File
Draft GSTR 4, will appear on the screen
After review click on Continue button
After that Payment of Tax Dialogue Box will appear
If required create the challan otherwise click on FILE GSTR-4 Button to file the return.
Disclaimer:
The Purposes of the article is knowledge sharing while the information is believed to be accurate to the best of my knowledge and belief. I do not make any representation or warranties, express or implied, as to the accuracy or completeness of this information. I accept no responsibilities for any errors it may contain, whether caused by negligence or otherwise or for any loss, howsoever caused or sustained, by the person who relies upon it.
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