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gstr 4 annual return filed mistake

Question BankCategory: Goods & Service Tax (GST)gstr 4 annual return filed mistake
kollipara sundaraiah asked 4 years ago

a gst registered composite scheme dealer annual return filed in year 2019-2020.but dealer mistake sales of taxable turnover 1% tax rate goods(outward supplies detiles) not reported table (6) in annual return gstr4 19-20.
question: mistake of sales of taxable turnover amount how to receity producure gstr 4 annual return in 2019-2020.
2.purchases detailes b2b invoices upload manadatory or not manadatory. mistake of sale of taxable turnover amount adjustment in gst9a in 19-20 or gstr4 annual return year 2020-2021 adjustement is correct method.
4.composite dealer gst9a filed manadatory in 2019-2020.

11 Answers
T. Mehra answered 4 years ago

If GSTR-4 is filed with incorrect detail…and you want to revise it …hence you want the procedure for revision but can we revise GSTR-4 once filled….
No, GSTR4 cannot be revised. The details which have been entered incorrectly can be amended in the next period GSTR-4 return. GSTR4 provides for amendment of the details furnished in previous tax periods.

Rabindra answered 4 years ago

GSTR-4 (GST Return for composition dealer)
Composition Scheme under GST

  1. Taxpayers with turnover below Rs. 1.5 crore ( Rs. 75 Lakh for North-Eastern states and Himachal Pradesh) can opt for composition Scheme.
  2. A composition dealer can also supply services to an extent of ten percent of turnover, or Rs.5 lakhs, whichever is higher.
  3. For calculation of turnover for Composition scheme, turnover of all the businesses registered with same PAN will be considered. 
  4. The following people cannot opt for the composition scheme-

    • Manufacturer of ice cream, pan masala, or tobacco
    • A person making inter-state supplies
    • A casual taxable person or a non-resident taxable person
    • Businesses which supply goods through an e-commerce operator
  5. No Input Tax Credit can be claimed by a dealer opting for composition scheme.
  6. GST rate for composition dealer is 1% manufacturers & traders, 5% for restaurants and 6% of turnover for other service portion. But The taxpayer has to pay tax at normal rates for transactions under the Reverse Charge Mechanism.
  7. The taxpayer has to mention the words ‘composition taxable person’ on every bill of supply issued by him.
  8. Following forms are applicable for composition dealer under GST:-
    • CMP-02 :- To opt for composition scheme..and it is filed only once.
    • CMP-08:- For quarterly payment of GST…and it is to be filed quarterly before 18th of the next month.
    • GSTR-4:- Applicable GST return for composition dealer…to be filed annually upto 30th April of next year………..for FY 2019-20 ..due date of filing GSTR-4 is extended upto 31-8-2020.
    • GSTR-9A : Annual Return for composition dealer…filing requirement GSTR-9A was waived off for FY 2017-18 and 2018-19 but this return is required to be filed for FY 2019-20 upto 31st December 2020

Now coming to your questions:-
Q.1:- Dealer make a mistake in taxable turnover in GSTR-4. What is the procedure to rectify GSTR-4?
Ans:- GSTR-4 once filed cannot be rectified or revised. But you can amend the this data under the head previous tax period in the GSTR-4 of next period. 
Q.2 Do we require to provide inward supply detail in GSTR-4? / detail of B2B invoices is required in GSTR-4 or not?
Ans. Following detail of Inward supplies in required in GST-4:-



4A: Supplies from a registered supplier (other than reverse charge)

A taxpayer is required to provide details of all supplies received from a registered supplier (includes both interstate and intrastate supplies) on which reverse charge mechanism is not applicable.

4B: Supplies from a registered supplier (attracting reverse charge)

A taxpayer is required to provide details of all supplies received from a registered supplier (includes both interstate and intrastate supplies) on which reverse charge mechanism is applicable.

4C: Unregistered supplier

A taxpayer is required to provide details of all supplies received from an unregistered supplier including both interstate and intrastate supplies.

4D: Import of services

A taxpayer is required to provide details of all import services on which tax is payable due to applicability of reverse charge mechanism.

Hence inward supply detail is required to be filed in GSTR-4.
Q.3 Dealer make a mistake in taxable turnover in GSTR-4. This mistake is to be corrected in GSTR-9A of same FY or GSTR-4 of next financial year. 
Ans. IN GSTR4, The aggregate turnover in the preceding financial year will get auto-populated. and all other data required to be filed belong to the particular year for which GSTR-4 is to be filed. Earlier to FY 2019-20 GSTR was filed quartely hence if any error in GSTR-4 of one quarter, then it could be adjusted in next quarter GSTR-4. But from FY 2019-20 GSTR-4 is to be filed annually. and It can not be revised.
All the related tax is paid vide form CMP-08, hence you may have paid right amount of GST. Hence turnover figures can be corrected while filing GSTR-9A for same FY . In GSTR-9A, consolidated figures for Inward Supplies is to be furnished (Taxable Value & Taxes break up).  Rate wise summary is not required.
Q.4 is filing GSTR-9A mandatory for FY 2019-20?
Ans. For composition dealer, required of filing GSTR-9A was waived off for FY 2017-18 & FY 2018-19. But GSTR-9A is required to filed for FY 2019-20. 
For GST due dates…click here.

Kollipara sundaraiah answered 4 years ago

Composite dealer annual return gstr4 filed in 19-20.
Filed after gstr4 Annual return details mentioned below.
1.table (5) turnover Rs:10,09,000/- cgst 5045+sgst 5045 shown in amount
2.table (8) tax payble/paid as per cmp-08cgst5045sgst5045.
Note:the amount of tax paid is displayed as zero since no payments has been made.excess amount paid through form gst cmp-08 than liability declared in gstr4 can be seen in negative liability statements.excess amount rs:10090 has been posted in the said statement and can be utilised to discharge future liability  in shown gstr4.
How to adjustment producure.

Rabindra answered 4 years ago

Excess amount paid can be utilized in future liability and such amount is approved can be checked in your cash ledger.

sudeep answered 4 years ago

i have filed gstr4 annul return for fy 2019-2020 today.i have purchased from only one dealer .however accountant have done mistake and he have put gst no of different dealer not my dealer whose purchase is mention in gstr4a.he is saying he have mention correct detail.and system is showing other person gstin detail.i am confuse what to do,if my purchaser gstin is incorrect.please help

Anish answered 4 years ago

I was wrongly entered the amount of outward supply to the column of rate wise details of outward supply which attracts reverse charge. How can i correct it? Kindly reply to this question please.

anilkumar answered 3 years ago

sir,  i made a mistake in fileing cmp08 in one quarter output sales value  was arount 145600  , but  my mistake it i endered 1456000   ie one 0 more   i paid tax amt  in that equal to 1456    but now while filing annual return it found this mistake  is it possibe to correct this cmp08  correction  or any other way of correction

Aditya answered 3 years ago

We know that GSTR-4 cannot be revised. It must be noted that additional tax liability not declared in Form GSTR – 4 can be declared in GSTR – 9A and tax can be paid voluntarily along with interest in Form DRC-03. 
You can revise the figures in GSTR-9A of same FY that is Fy 19-20 in your case. But If you have repeated the error in GSTR-9A of FY 19-20 also then you can not revise it in GSTR-4 or GSTR-9A of next fy 20-21.
Hence you cannot rectify the mistake done in GSTR-4 & GSTR-9A of FY 19-20 in next year return i.e. FY 20-21. In such a situation you can write to your GST officer for manually rectification along with all required documents and rectification application. 

Mohamed Abdulla answered 3 years ago

i’m wrongly reported amount in Inward supplies attracting reverse charge in CMP-08 and i have paid tax liability as RCM. While filing GSTR-4 annual return, i have mentioned this amount in 0% supply in Table 6. But now i have an issue with this RCM tax as reflected in our negative liability statement and reduce my GST tax liability. How to rectify this mistake?
Kindly help me to resolve this issue

Sunil G answered 12 months ago

Hello, I have filed GSTR-4 Annual return for FY 2022-23, wherein, inadvertently wrong figure uploaded in part of 4C-Inward supplies received from an unregistered supplier. I know there is no revised option. But is there any other option instead of waiting till amendment of such wrong in next GSTR-4 return. Please suggest

T.Mehra answered 12 months ago

you can write to GST officer for manual rectification to your GSTR-4 along with “all required document and rectification application”. 
As per section 161 of CGST ACT
Without prejudice to the provisions of section 160, and notwithstanding anything contained in any other provisions of this Act, any authority, who has passed or issued any decision or order or notice or certificate or any other document, may rectify any error which is apparent on the face of record in such decision or order or notice or certificate or any other document, either on its own motion or where such error is brought to its notice by any officer appointed under this Act or an officer appointed under the State Goods and Services Tax Act or an officer appointed under the Union Territory Goods and Services Tax Act or by the affected person within a period of three months from the date of issue of such decision or order or notice or certificate or any other document, as the case may be.

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