GSTR 4

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A taxpayer under the composition scheme is seeking clarification on filing their GSTR 4 return for FY 2019-20. They specifically want to know if they can skip Table 6, which details tax rate-wise information, as they have no reverse charge liability. They also question whether to fill the 'Outward' column in Table 6, given they've paid composition tax via CMP-08 for all sales.

Gopalakrishnan. S

Gopalakrishnan. S (Querist)
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17 August 2020 Sir,

We are under Composition scheme and have to file GSTR 4 return for the FY 2019 - 20.

We have made taxable purchases from Registered dealers only ( B 2 B ) and exempted purchases
from both, Registered and un-registered dealers.

Shall we skip the Table 6 - Tax rate wise details, since we do not have any Reverse Charge tax comittment.

Please advice.

Lekhraj sood

Lekhraj sood (Expert)
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18 August 2020 But you do not have any outward supply in the whole year? If yes, then only you can skip this table 6.

Gopalakrishnan. S

Gopalakrishnan. S (Querist)
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18 August 2020 We have made sales of our trading goods during the whole year and have paid 1% composition tax for all the four quarters through CMP 08 challan. This is being autopopulated in GSTR 4. Still, should we fill the " Outward " column in Table 6 ?

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