What is GSTR-4 under GST?

Author
By Sakshi Shah on February 18, 2019

GSTR-4 is the GST return that is to be filed by taxpayers registered under the Composition Scheme. It is to be filed on a quarterly basis. It comprises of details of purchases, sales turnover and tax liability for the relevant quarter.

Further, before filing GSTR-4, the taxpayer must make the payment of tax at a specified rate on total outward supplies i.e. sales. The rate depends on the nature of the taxpayer.

Who should file GSTR-4 under GST?

What information is required to be reported under GSTR-4?

1. GSTR-4 comprises of the following details:
2. GSTIN i.e. GST Identification Number of the taxpayer
3. Legal Name and Trade Name of the business
4. Return period i.e. the quarter for which the return is filed
5. Details of inward supplies i.e. purchases

  • Purchases from registered dealers (including purchases on which reverse charge is applicable)
  • Purchases from unregistered dealers (including purchases on which reverse charge is applicable)
  • Credit Note and Debit Note for purchases from registered and unregistered dealers
  • Import of Services
  • Amendment of purchases, import or notes

5. Tax liability on sales turnover at prescribed rate as per the table below

Nature of BusinessTotal Tax RateCGST RateSGST Rate
Trader1%0.5%0.5%
Manufacturer2%1%1%
Restaurants not serving alcohol5%2.5%2.5%
Other Services6%3%3%
How to file GSTR-4 online on GST Portal?