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)

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)

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)

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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