6/7/2017 HowtofileGSTR4forQuarterlyReturnforCompoundingTaxablepersononGSTPortal

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ClearTaxGuideonFilingGSTR4onGSTPortal
AdealerregisteredundercompositionschemeofGSTisrequiredtofurnishGSTR4by18thofthemonthsucceedingquarter.ReadmoretounderstandGSTR4

UpdatedonMay12,201703:38:27PM
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ReturnFilingbyCompositionDealerGSTR4
Itisexpectedthat8millionbusinesswillgetregisteredundertheupcomingGSTregime.Administrationofsuchalargevolumeoftaxpayersisgoingtobeatedious
taskforthegovernment.Toreducesuchhassles,thegovernmenthasintroducedcompositionscheme.Underthisschemeregisteredtaxablepersonisrequiredto
furnishonlyonereturnonaquarterlybasis.Readmoreoncompositiondealerhere(https://cleartax.in/s/compositionschemeundergst/).

Belowwehaveexplainedalltheinformationthatacompositiondealerisrequiredto
furnishinhisquarterlyGSTR4return:
GSTINEachtaxpayerwillbeallottedastatewisePANbased15digitGoodsandServicesTaxpayerIdentificationNumber(GSTIN).Aformatofproposed
GSTINhasbeenshownintheimagebelow.GSTINofthetaxpayerwillbeautopopulatedatthetimeofreturnfiling.

(https://wp.d.cleartax.co/s/knowyourgstin/gstin/)
FormatofGSTIN

NameoftheTaxablePersonNameofthetaxpayer,willalsobeautopopulatedatthetimeofloggingintothecommonGSTPortal.

AddressBusinessaddressofthecompositiondealerwillgetautopopulatedhere.

PeriodofReturn(FromandTo)ATaxablepersonisrequiredtoselectfromadropdowntherelevantmonthandyearrespectivelyforwhichGSTR3is
beingfiled.

InwardSuppliesincludingsuppliesreceivedfromunregisteredpersonsAllinwardsuppliestoacompositiondealerwillgetautopopulatedhere.
Inwardsuppliesfromanunregisteredpersonarerequiredtobefurnishedmanually.Inwardsupplywillalsoincludesupplyunderreversechargemechanism.

AmendmentstodetailofinwardsuppliesAnychangeinthedetailsofinwardsupplyforearliertaxperiodcanbemadehere.Thesesupplieswillalso
includesupplyfromtheunregisteredpersonorcompositiondealer.

Goods/CapitalgoodsreceivedfromOverseas(ImportofGoods)Importofinputgoodsorcapitalgoodsbyacompositiondealermustbereported
underthishead.

AmendmentsinGoods/CapitalgoodsreceivedfromOverseas(ImportofGoods)Anychangeinthedetailsofimportofinputgoodsorcapitalgoods
fromearliertaxperiodcanbemadehere.

ServicesreceivedfromasupplierlocatedoutsideIndia(ImportofServices)ImportofinputservicesfromapersonlocatedoutsideIndiabya
compositiondealermustbereportedunderthishead.

AmendmentsinservicesreceivedfromasupplierlocatedoutsideIndiaAnychangeinthedetailsofimportofservicesfromearliertaxperiodcanbe
madehere.

OutwardSuppliesMadeCompositiondealerisrequiredtoreportdetailsofalloutwardsuppliesunderthishead.Thesesupplywillincludeintrastateand
NonGSTSupplies.

AmendmentstooutwardsuppliesrelatedtointrastatesuppliesAnykindofamendmentinoutwardsupplyfromearliertaxperiodcanbemadehere.
Thiswillalsoaffectthetaxliabilityofcompositiondealer.

DetailsofCredit/DebitNotesissuedandreceivedAlldebit/creditnotesraisedbythecompositiondealermustbereportedunderthisheading.Needless
tosay,Counterpartydebitnotewillresultincompositiondealerscreditnoteandviceversa.

AmendmenttoDetailsofCredit/DebitNotesFurtherincaseanyamendmentismadewithrespecttodebit/creditnotesissuedintheearliertaxperiodin
currentmonthneedstobereportedunderthishead.

TDSCreditreceivedHereCompositiondealerwillreceivethecreditofallTDSthatwasdeductedduringthecurrentperiod.Thisinformationwillflowfrom
counterpartyGSTR7.

TaxLiabilityunderreversechargearisingonaccountofthetimeofsupplywithoutreceiptofInvoiceGSTliabilityunderreversechargeasaresult
ofchargeduetothetimeofsupplyfallsundercurrenttaxperiodneedstobereportedunderthishead.

AmendmentinTaxLiabilityunderReverseChargearisingonaccountofthetimeofSupplywithoutreceiptofInvoice.

Taxalreadypaidonaccountofthetimeofsupplyforinvoicesreceivedinthecurrentperiodrelatingtoreversethecharge.

LiabilityPayableGSTliabilityofthecompositiondealerwillgetautopopulatedhereonthebasisofalltheinformationthathasbeenfurnishedabove.

DetailsofTaxPaymentTaxliabilityunderthepreviousheadneedstobepaidbywayofdebitingElectronicCreditLedgerorElectronicCashLedger.Details
ShareyouropiniontohelpusprovideyoubetterGSTtraining&content
ofsuchdebitwillbemaintainedunderthishead. TakeSurvey

https://cleartax.in/s/gstr4compositiondealergstreturn/ 1/3
6/7/2017 HowtofileGSTR4forQuarterlyReturnforCompoundingTaxablepersononGSTPortal
RefundClaimedIncasethetaxliabilityofcompositiondealerislessthantheTDSdeducted,hewillgetarefundofbalanceamount.Suchamountwhichis
availableforrefundwillgetautopopulatedunderthishead.

Areyoulikelytocrosscompositionlimitbeforethedateofnextreturn:Y/NGSTNwillalsoensurethatincaseadealerexceedsthethresholdlimit,he
mustpaytaxesunderthenormalprovision.Suchdeclarationisobtainedunderthisheadingfromthecompositiondealer.

SignatureOncealltheaboveinformationisfurnished,compositiondealerisrequiredtodigitallysignhisreturn.ThiscanbedonethroughDigitalSignature
Certificate(DSC)orAadharbasedverification.

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