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GST Return Filing

GST Return Filing

The GSTR 4 is a return under GST that needs to be filed once every 3 months by registered taxpayers who have signed up for the composition scheme (those who opt for this scheme are known as compounding vendors). They would be required to pay taxes at a fixed rate without any input tax credit facilities.

 The taxpayer is only required to indicate the total consolidated value of supplies made during the period and the tax paid at the composition rate.
 The taxpayer will also need to declare invoice-level purchase information for the purchases from normal taxpayers, which will be auto-drafted in Form GSTR 4A from the supply invoice uploaded by counter-party taxpayers in GSTR 1.

GSTR 4 has a total of 13 headings, the taxable person need not worry as most of these will be pre-filled. But we need to understand certain terms:

 GSTIN : Goods and Services Taxpayer Identification Number
 UIN : Unique Identification Number
 UQC : Unit Quantity Code
 HSN : Harmonised System of Nomenclature
 SAC : Services Accounting Code
 POS : Place of Supply of Goods and Services
 B2B : From one registered person to another registered person
 B2C : From registered person to unregistered person.

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