If you opted in / out from GST Composition Scheme, you may facing several problems. Most of the problems are common to all taxpayers who opted in / out from composition scheme. Let's check out those expected common problems with probable solutions.
A: Download GSTR-4 offline tool from GST portal and fill it. Then upload the JSON file of GSTR-4 offline tool in the portal.
A: In GSTR-4, there must be an column (4A) to enter the details of purchase received from a registered dealer (other than supplies attracting reverse charge). But there is no 4A column in GSTR-4 offline tool for jul-sep quarter. Also in the 'Read me' section of GSTR-4 offline tool it is clearly written that 4A column is not applicable for Quarter 2 & 3 (Jul-sep&oct-dec) period in FY 2017-18. Hence, according to rule no scope to fill purchase details from registered dealer in GSTR-4 for Jul-sep quarter.
A: The migrated taxpayers who have opted to pay tax under composition scheme by filing intimation in Form GST CMP-01 before 16 August 2017.
The taxpayers who have obtained new registration in GST regime and opted to pay tax under composition scheme while filing application in Form GST REG-01.
A: Go to GST Portal> Services> Payments> Create challan.
A: ITC is not available to the composition taxpayers.
A: Composition taxpayers need to pay tax on their quarterly aggregate turnover. The tax rate is,
2% for Manufacturers,
5% for Supplier of food and drinks for human consumption (without alcohol)
1% for Traders (others)
A: Hope you already filed GSTR-3B for July, Aug, Sept and GSTR 1&2 for Jul. So, you need not to be file GSTR-4 for Jul-Sep quarter. Your return filing dashboard will be updated soon.
A:You were in Composition Scheme before 1st Oct and no collected any tax from customer. Hence you need to file GSTR-4 for jul-sep quarter. Hope an official notification regarding this matter will come out soon.
A: As you are now existing in Composition Scheme, the Return filing dashboard is showing as quarterly basis. Also no previous regular scheme records are showing as you are now in composition scheme. Don't worry it's a common problem for all who opted in composition scheme on 1st october. No last date till announced to file GSTR-1, 2 & 3 for August, September. Your return filing dashboard will be updated soon.
A: The Govt. announced 24th Dec. 2017 is the last date to file GSTR-4 for Jul-Sep quarter.
A: You can not avail ITC in Composition scheme. You may use the ITC at the time of filing GSTR-3 for Aug and Sep. Hope a new official notification will be available soon.
A: A 'Refunds' tab already added in the portal. Hope it will be activated soon.
These are some common problems I found regarding GSTR-4 for jul-sep quarter.
Disclaimer: The views expressed in this article are strictly personal. The content of this document are solely for informational purpose. It doesn’t constitute professional advice or recommendation. The Author does not accept any liabilities for any loss or damage of any kind arising out of information in this article and for any actions taken in reliance thereon.