GSTR-4: Who is required to file GSTR-4, Format and information to be provided

GSTR4

GSTR-4 is the return required to be filed by compounding dealer. Salient features of GSTR-4 are below:

1. Who is required to file GSTR-4: Compounding dealer
2. Due date for filing of GSTR-4   : 18th of month succeeding quarter
3. For                                               : Information from Compounding Dealer
4. Information to be provided        
   • GSTIN
   • Name of Taxpayer
   • Address
   • Period of Return
   • Inward supplies including supplies received from unregistered traders
   • Goods /Capital goods received from Overseas (Import of goods)
   • Services received from a supplier located outside India (Import of services)
   • Outward Supplies made
   • Tax Payable
   • Details of Tax Payment

GSTR4