How to File GSTR 4 Return

GSTR 4 return must be filed persons

registered under GST and enrolled under the GST composition scheme. To prepare and file GSTR 4 return, LEDGERS GST Software can be used. To prepare GSTR 4 return in offline mode, download the excel sheet, populate data and upload it to LEDGERS GST Software. Based on the invoice data provided by the individual, the portal prepares the GSTR 4 return automatically.

Download GSTR 4 Excel Format

Continuation of GSTR 4 Return Article

In this article, we continue to review the procedure for preparing and filing GSTR 4 return. To read the first part on how to prepare details of inward supply on GSTR 4 return, click on the link below:

GSTR 4 Return

Consolidated Statement of Advances Paid

As discussed in the earlier article, dealers enrolled under the composition scheme should pay GST on all purchases and pay GST on supplies based on the turnover of the business. Even on purchases from an unregistered dealer wherein GST is not applicable, dealers registered for GST composition scheme should pay GST on reverse charge basis. Hence, in GSTR 4 return filed by composition scheme taxpayers, focuses on gathering details of inward supplies. Thus in GSTR 4 return, the dealer registered under composition scheme is required to declare details of advances paid and advance adjusted on account of receipt of supply in the following format.

GSTR 4 Statement of Advances Paid In this table, the taxpayer must provide details of all invoices paid with the following details:

GST Rate applicable
Amount of advance paid
Place of supply
Amount of IGST applicable
Amount of CGST applicable
Amount of SGST applicable
Amount of GST cess applicable

Further, the taxpayer must also provide the details classified under the following heads:

Advance amount paid for reverse charge supplies in the tax period (adding tax amount to output tax liability)
- Intra-State supplies (Rate Wise)
- Inter-State Supplies (Rate Wise)
Paid tax for the advance amount in the earlier period but the received the invoice in the current period [ reflected in Table 4 above] (reducing the tax amount from output tax liability)
- Intra-State Supplies (Rate Wise)
- Intra-State Supplies (Rate Wise)

TDS Credit Received

In this table, the taxpayer can provide details of TDS credit received during the previous quarter. Certain government departments and agencies have been given powers under

GST to deduct tax at source. If any such TDS under GST is applicable, such details must be provided. If there was no TDS, then the following information need not be provided.

GSTR 4 TDS Credit Received

GST Payable and Paid

In this table, the taxpayer must provide details of GST payable and GST paid. The amount of GST payable can be determined based on the turnover of the business and the applicable GST composition rate. In case of LEDGERS GST software, the amount of GST payable is automatically calculated based on the nature of the business of the taxpayer.

GST Paid and Payable

Interest, Late Fee Payable and Paid

In case the taxpayer failed to pay the GST amount due on time, then the taxpayer must make payment along with interest and a late fee. In this table, the system would automatically calculate the amount of interest and late fee payable. Based on the amount of GST paid, the balance pending is provided.

GSTR 4 Interest and Late Fee

Refund Claimed from Electronic Cash Ledger

Finally, in the following table, the taxpayer can provide information about GST refund claim if any. Along with the amount of refund requested, the taxpayer must provide details of bank account to which the refund is to be processed.

GSTR 4 Refund Claim Click here for GST Registration or GST Return Filing

Back to Learn

Frequently Asked Questions

Common questions about File GSTR 4 Return Efficiently with Proper Compliance.

GSTR 4 return is a quarterly return that must be filed by persons registered under GST and enrolled under the GST composition scheme. It is a consolidated statement that captures details of inward supplies, advances paid, and GST payable under the composition scheme.

You can prepare GSTR 4 return using LEDGERS GST Software. The software allows you to download an excel sheet, populate the required data, and then upload it to the portal. Based on the invoice data provided, the portal automatically prepares the GSTR 4 return.

In the 'Consolidated Statement of Advances Paid' section, you need to provide details such as GST rate applicable, amount of advance paid, place of supply, and the respective IGST, CGST, SGST, and GST cess amounts for intra-state and inter-state supplies.

If you have received any TDS (Tax Deducted at Source) credit under GST from government departments or agencies, you can report the details in the 'TDS Credit Received' section of GSTR 4 return.

The GST payable amount is automatically calculated by the LEDGERS GST Software based on your turnover and the applicable GST composition rate for your business.

If you fail to pay the GST amount due on time, you must pay interest and a late fee along with the GST amount. The software automatically calculates the interest and late fee payable based on the delayed payment.

Yes, you can claim a GST refund in GSTR 4 return by providing the refund amount and your bank account details in the 'Refund Claimed from Electronic Cash Ledger' section.

GSTR 4 return is a quarterly return, which means it should be filed every three months.

The 'Consolidated Statement of Advances Paid' section is crucial because dealers enrolled under the composition scheme must pay GST on all purchases, including those from unregistered dealers, on a reverse charge basis. This section captures the details of such advances paid.

The article does not provide information on whether LEDGERS GST Software can be used for filing other GST returns. However, since it is an GST Software, it is likely that it can assist with other GST compliance requirements as well.