1

Financial Year

Displays the financial year for which the tax returns are filed.

2

GSTIN

Displays the GSTIN of the composition taxable person filing the annual returns. The GSTIN is recorded in the GSTIN/UIN field in the Company GST Details screen (F11 > Set/alter GST details).

3A

Legal Name

Displays the legal name of the company. This value is pre-filled on the portal.

3B

Trade Name (if any)

Displays the trade name of the company, if any. This value is pre-filled on the portal.

4

Period of composition scheme during the year (From —– To——)

Record the From and To date based on the registration period as a composition dealer.

5

Aggregate Turnover of Previous Financial Year

Record the turnover of the previous financial year. To get this value go to the Profit & Loss A/c report in TallyPrime and change the period for which the return is filed. Add the values of Sales Accounts groups and Direct/Indirect Income groups. Record the sum of these values here.

Ensure that the value matches the audited financial statement.

6

Details of Outward supplies on which tax is payable as declared in returns filed during the financial year

A

Taxable

Turnover: Dispalys the turnover of the taxable supplies made during the financial year.

a) To get this value, go to the GSTR-4 excel template to which data was exported from TallyPrime. Go to the 6(TXOS)sheet in the excel template and add the turnover of all tax rates other than 0%.

b) In case there are amended invoices, you have to manually identify these in TallyPrime using Narration or any other identifier. Compare the values with original invoices and note the difference value in order to report aggregate turnover.

Alternatively, the amended transaction details are also available in the filed GSTR-4. Download the filed GSTR-1 for each month of the annual period and check the amendments sheet 7(TXOSA). Compare the values with original invoice in 6(TXOS) sheet and get the difference in turnover. Add the difference in turnover from all the amendments.

Enter the aggregate turnover in this field after considering the sum of original invoices and amendments.

Rate of Tax: You will get the rate from the Rate of Tax column in the 6(TXOS) sheet of GSTR-4 excel template to which data was exported from TallyPrime. In case of amendment in rate, the amended rate shown in the 7(TXOSA) sheet of the filed GSTR-4 is recorded here.

Central Tax and State/UT Tax:

Enter the tax amounts applicable to the calculated taxable value. You will get the tax values from respective tax columns in the section used to derive taxable value or calculate the same by multiplying the taxable value with tax rate. Interstate and local tax can be ascertained by filtering the place of supply. In case of local tax, divide the value by 2 to get central and state/UT tax.

B

Exempted, Nil-rated

Turnover: Displays the turnover of all the exempt and nil rated supplies made during the financial year.

a) You will get this value from the GSTR-4 excel template to which data was exported from TallyPrime. Go to the sheet 6(TXOS) in the excel template and add the turnover 0% rated invoices.

b) In case there are amended invoices, you have to manually identify these in TallyPrime using Narration or any other identifier. Compare the values with original invoice in 6(TXOS) sheet and note the difference value in order to report aggregate turnover.

Alternatively, the amended transaction details are available in the filed GSTR-4. Download the filed GSTR-4 for each month of the annual period and check the amendments sheet 7(TXOSA). Compare the values with original invoice in 6(TXOS) sheet and get the difference in turnover. Add the difference in turnover from all the amendments.

Enter the aggregate turnover in this field after considering the sum of original invoices and amendments.

C

Total

Displays the auto calculated sum of values in A and B.

7

Details of inward supplies on which tax is payable on reverse charge basis (net of debit/credit notes) declared in returns filed during the financial year

A

Inward supplies liable to reverse charge received from registered persons

Taxable Value: Displays the taxable value of the inward supplies on which tax is applicable on reverse basis. To get this value:

a) In the GSTR-4 excel template to which data was exported from TallyPrime, go to 4-A&B(B2B) sheet. Filter for transactions with Yes in Reverse Charge column. Get the sum of the Taxable Value from the filtered list.

b) In the GSTR-4 excel template to which data was exported from TallyPrime, go to 8A(AT) sheet. Identify the transactions for tax paid in advance to regular dealers for reverse charge supplies. Get the sum of the Taxable Value from the filtered list.

c) In the GSTR-4 excel template to which data was exported from TallyPrime, go to 5B(CDNR) sheet. Filter for transactions with Yes in Reverse Charge column. Get the sum of the Taxable Value from the filtered list.

d) In case there are amended invoices, you have to manually identify these in TallyPrime using Narration or any other identifier. Compare the values with original invoice sheet and note the difference value in order to report aggregate taxable value.

Alternatively, the amended transaction details are available in the filed GSTR-4. Download the filed GSTR-1 for each month of the annual period and check the amendment sheets 5A(B2BA), 8A-11(ATA), and 5C(CDNRA). Compare the values with their original invoices and get the difference in taxable value. Add the difference in Taxable Value of all the filtered amendments.

Enter the aggregate taxable value in this field after considering the sum of original invoices and amendments.

Central Tax, State/UT Tax, Integrated Tax and Cess:

Enter the tax amounts applicable to the calculated taxable value. You can get the tax values from respective tax columns in the section used to derive taxable value or calculate the same by multiplying the taxable value with tax rate. Interstate and local tax can be ascertained by filtering the place of supply. In case of local tax, divide the value by 2 to get central and state/UT tax.

B

Inward supplies liable to reverse charge received from unregistered persons

Taxable Value: Displays the taxable value of inward supplies liable to reverse charge received from unregistered dealers. To get this value;

In the Profit & Loss A/c in TallyPrime, select the Purchase, Direct Expenses and Indirect Expenses groups. Drill down from a group to go to the Ledger Voucher report and change the period to Apr ’17 to Mar ’18. Click F8: Columnar to view the columnar report and export it to MS-Excel format. Filter for purchases received from unregistered dealer and with reverse charge applicability. Similarly, get the filter for transactions for the other groups selected.

Enter the some of taxable value of reverse charge transactions from these groups.

Central Tax, State/UT Tax, Integrated Tax and Cess:

Enter the tax amounts applicable to the calculated taxable value. You can get the tax values from respective tax columns in the section used to derive taxable value or calculate the same by multiplying the taxable value with tax rate. Interstate and local tax can be ascertained by filtering the place of supply. In case of local tax, divide the value by 2 to get central and state/UT tax.

C

Import of services

Taxable Value: Displays the taxable value of the import of services. To get this value;

a) In the GSTR-4 excel template to which data was exported from TallyPrime, go to 4D(IMPS) sheet. Get the sum of the Taxable Value column.

b) In the GSTR-4 excel template to which data was exported from TallyPrime, go to 5B(CDNUR) sheet. Filter for transactions with IMPS in Inward Supply Type column. Get the sum of the Taxable Value from the filtered list.

c) In case there are amended invoices, you have to manually identify these in TallyPrime using Narration or any other identifier. Compare the values with original invoices and note the difference value in order to report aggregate taxable value.

Alternatively, the amended transaction details are available in the filed GSTR-4. Download the filed GSTR-4 for each month of the annual period and check the amendment sheets 5A(IMPSA) and 5C(CDNURA). Compare the values with their original invoices and get the difference in taxable value.

Enter the aggregate taxable value in this field after considering the sum of original invoices and amendments.

Integrated Tax and Cess:

Enter the tax amounts applicable to the calculated taxable value. You can get the tax values from respective tax columns in the section used to derive taxable value or calculate the same by multiplying the taxable value with tax rate. Interstate and local tax can be ascertained by filtering the place of supply.

D

Net Tax Payable on (A), (B) and (C) above

Displays the auto calculated sum from the values in 7 – A, B, and C.

8

Details of other inward supplies as declared in returns filed during the financial year

A

Inward supplies from registered persons (other than 7A above)

Taxable Value: Displays the turnover of the inward supplies made during the financial year. To get these values;

a) In the GSTR-4 excel template to which data was exported from TallyPrime, go to 4-A&B(B2B) sheet. Filter for transactions with No in Reverse Charge column. Get the sum of the Taxable Value from the filtered list.

b) In the GSTR-4 excel template to which data was exported from TallyPrime, go to 8A(AT) sheet. Identify the transactions for tax paid in advance to regular dealers for non reverse charge supplies. Get the sum of the Taxable Value from the filtered list.

c) In the GSTR-4 excel template to which data was exported from TallyPrime, go to 5B(CDNR) sheet. Filter for transactions with No in Reverse Charge column. Get the sum of the Taxable Value from the filtered list.

d) Additionally, in case there are amendments to the invoices included for Taxable Value, identify the amendments and compare with original invoice to get the difference in Taxable Value.

Alternatively, the amended transaction details are available in the filed GSTR-4. Download the filed GSTR-1 for each month of the annual period and check the amendment sheets 5A(B2BA), 8A-11(ATA), and 5C(CDNRA). Compare the values with their original invoices and get the difference in taxable value. Get the sum of difference in taxable value.

Enter the aggregate taxable value in this field after considering the sum of original invoices and amendments.

Tax and Cess:

Enter the tax amounts applicable to the calculated taxable value. You can get the tax values from respective tax columns in the section used to derive taxable value or calculate the same by multiplying the taxable value with tax rate. Interstate and local tax can be ascertained by filtering the place of supply. In case of local tax, divide the value by 2 to get central and state/UT tax.

B

Import of Goods

Taxable Value: Displays the taxable value of import of goods. To get this value;

In the Profit & Loss A/c in TallyPrime, select the Purchases group. Drill down from the group to go to the Ledger Vouchers report and change the period to Apr ’17 to Mar ’18. Click F8: Columnar to view the columnar report and export it to MS-Excel format. Filter for purchases received from foreign party and with supply type as goods.

Enter the some of taxable value of filtered transactions for import of goods.

Integrated Tax and Cess:

Enter the tax amounts applicable to the calculated taxable value. You can get the tax values from respective tax columns in the section used to derive taxable value or calculate the same by multiplying the taxable value with tax rate. Interstate and local tax can be ascertained by filtering the place of supply. In case of local tax, divide the value by 2 to get central and state/UT tax.

9

Details of tax paid as declared in returns filed during the financial year

Integrated Tax

Total tax payable: Get this value from GSTR-4 report in TallyPrime. Record the total of values in the Integrated Tax Amount column of Outward Supplies and Inward Suppliessections.

Paid: Get this value from the Ledger Vouchers report in TallyPrime. Go to Gateway of Tally > Display > Account Books > select tax ledger created for IGST. Change the period to annual return filing period. Identify the transactions recorded for payment of tax to the department. Enter the sum of IGST amount from all such payment transactions.

In case you have not recorded tax payment voucher separately for each tax type, you have to manually calculate the paid IGST value.

Central Tax

Total tax payable: Get this value from GSTR-4 report in TallyPrime. Record the total of values in the Central Tax Amount column of Outward Supplies and Inward Supplies sections.

Paid: Get this value from the Ledger Vouchers report. Go to Go to Gateway of Tally > Display > Account Books > select tax ledger created for CGST. Change the period to annual return filing period. Identify the transactions recorded for payment of tax to the department. Enter the sum of CGST amount from all such payment transactions.

In case you have not recorded tax payment voucher separately for each tax type, you have to manually calculate the paid CGST value.

State/UT Tax

Total tax payable: Get this value from GSTR-4 report in TallyPrime. Record the total of values in the State Tax Amount column of Outward Supplies and Inward Suppliessections.

Paid: Get this value from the Ledger Vouchers report. Go to Go to Gateway of Tally > Display > Account Books > select tax ledger created for SGST. Change the period to annual return filing period. Identify the transactions recorded for payment of tax to the department. Enter the sum of SGST amount from all such payment transactions.

In case you have not recorded tax payment voucher separately for each tax type, you have to manually calculate the SGST paid value.

Cess

Total tax payable: Get this value from GSTR-4 report in TallyPrime. Record the total of values in the Cess Amount column of Outward Supplies and Inward Suppliessections.

Paid: Get this value from the Ledger Vouchers report. Go to Go to Gateway of Tally > Display > Account Books > select tax ledger created for Cess. Change the period to annual return filing period. Identify the transactions recorded for payment of tax to the department. Enter the sum of Cess amount from all such payment transactions.

In case you have not recorded tax payment voucher separately for each tax type, you have to manually calculate the Cess paid value.

Interest

You have to compute this value manually by identifying the transactions recorded for interest payable and paid.

Late fee

You have to compute this value manually by identifying the transactions recorded for late fee payable and paid.

Penalty

You have to compute this value manually by identifying the transactions recorded for penalty payable and paid.

10

Supplies/tax (outward) declared through Amendments (+)(net of debit notes)

Turnover: Displays the increase in turnover affected by amendments to outward supplies. To get this value;

In TallyPrime, identify the transactions that are recorded to increase the taxable value of an existing transaction. Compare these with their original invoices to compute the increased difference. The sum of this difference from the amended transactions thus identified is recorded here.

Alternatively, you can get this value from the filed GSTR-4. Download the GSTR-4 from the GSTN portal for all months of the return period. Compare the amendment invoices in the sheet 7(TXOSA) with the original in 6(TXOS). Compute the difference in turnover and identify the transactions that have led to an increase in turnover after amendment.

Enter the sum of difference in turnover of all these transactions.

Central Tax and State/UT Tax:

Enter the tax amounts applicable to the calculated turnover. You can get the tax values from respective tax columns in the section used to derive turnover or calculate the same by multiplying the taxable value with tax rate. Interstate and local tax can be ascertained by filtering the place of supply. In case of local tax, divide the value by 2 to get central and state/UT tax.

11

Inward supplies liable to reverse charge declared through Amendments (+)(net of debit notes)

Turnover: Displays the increase in turnover of inward supplies liable to reverse charge due to amendments. To get this value;

In TallyPrime, identify the transactions that are recorded to increase the taxable value of an existing transaction. Compare these transactions with their original invoices to get the increased difference. The sum of this difference for all the transactions filtered is recorded here.

Alternatively, you will get this value from the filed GSTR-4. Download the GSTR-4 from the GSTN portal for all months of the financial year. To get the value;

a) Go to 5A(B2BA) sheet in the downloaded return form and filter for transactions with Yes in the Reverse Charge column. Compare the invoices with the original in 4-A&B(B2B) sheet and identify the transactions that have led to a increase in turnover after amendment. Get the sum of difference in turnover from these transactions.

b) Go to 5C(CDNRA) sheet in the downloaded return form and filter for transactions with Debit Note in the Document Type column. Compare the invoices with the original in 4-5B(CDNR) sheet. Compute the difference in turnover and identify the transactions that have led to a increase in turnover after amendment. Get the sum of difference in turnover from these transactions.

c) Go to 5C(CDNURA) sheet in the downloaded return form and filter for transactions with Debit Note in the Document Type column. Compare the invoices with the original in 5B(CDNUR) sheet. Compute the difference in turnover and identify the transactions that have led to a increase in turnover after amendment. Get the sum of difference in turnover from these transactions.

Enter the sum of difference in turnover from all the above filtered transactions in the Turnover column.

Central Tax, State/UT Tax, Integrated Tax, and Cess:

Enter the tax amounts applicable to the calculated turnover. You can get the tax values from respective tax columns in the section used to derive turnover or calculate the same by multiplying the taxable value with tax rate. Interstate and local tax can be ascertained by filtering the place of supply. In case of local tax, divide the value by 2 to get central and state/UT tax.

12

Supplies/tax (outward) reduced through Amendments (-)(net of credit notes)

Turnover: Displays the decrease in turnover affected by amendments to outward supplies. To get this value;

In TallyPrime, identify the transactions that are recorded to decrease the taxable value of an existing transaction. Compare these transactions with their original invoices to compute the decreased difference. The sum of this difference for all the transactions filtered is recorded here.

Alternatively, you will get this value from the filed GSTR-4. Download the GSTR-4 from the GSTN portal for all months of the financial year. To get this value, go to 7(TXOSA) sheet in the downloaded return form. Compare the invoices with the original in 6(TXOS) sheet. Compute the difference in turnover and identify the transactions that have led to an decrease in turnover after amendment.

Enter the sum of difference in turnover from these transactions.

Central Tax, State/UT Tax and Cess:

Enter the tax amounts applicable to the calculated turnover. You can get the tax values from respective tax columns in the section used to derive turnover or calculate the same by multiplying the taxable value with tax rate. Interstate and local tax can be ascertained by filtering the place of supply. In case of local tax, divide the value by 2 to get central and state/UT tax.

13

Inward supplies liable to reverse charge reduced through Amendments (-)(net of credit notes)

Turnover: Displays the decrease in turnover of inward supplies liable to reverse charge due to amendments.

In TallyPrime, identify the transactions that are recorded to decrease the taxable value of an existing transaction. Compare these transactions with their original invoices to get the decreased difference. The sum of this difference for all the transactions filtered is recorded here.

Alternatively, you will get this value from the filed GSTR-4. Download the GSTR-4 from the GSTN portal for all months of the financial year. To get the value;

a) Go to 5A(B2BA) sheet in the downloaded return form and filter for transactions with Yes in the Reverse Charge column. Compare the invoices with the original in 4-A&B(B2B) sheet and identify the transactions that have led to a decrease in turnover after amendment. Get the sum of difference in turnover from these transactions.

b) Go to 5C(CDNRA) sheet in the downloaded return form and filter for transactions with Debit Note in the Document Type column. Compare the invoices with the original in 4-5B(CDNR) sheet. Compute the difference in turnover and identify the transactions that have led to a decrease in turnover after amendment. Get the sum of difference in turnover from these transactions.

c) Go to 5C(CDNURA) sheet in the downloaded return form and filter for transactions with Debit Note in the Document Type column. Compare the invoices with the original in 5B(CDNUR) sheet. Compute the difference in turnover and identify the transactions that have led to a decrease in turnover after amendment. Get the sum of difference in turnover from these transactions.

Enter the sum of difference in turnover from all the above filtered transactions in the Turnover column.

Central Tax, State/UT Tax, Integrated Tax, and Cess:

Enter the tax amounts applicable to the calculated turnover. You can get the tax values from respective tax columns in the section used to derive turnover or calculate the same by multiplying the taxable value with tax rate. Interstate and local tax can be ascertained by filtering the place of supply. In case of local tax, divide the value by 2 to get central and state/UT tax.

14

Differential tax paid on account of declaration made in 10, 11, 12 & 13 above

Integrated Tax

Payable: The difference in integrated tax reported in the sections 10, 11, 12, and 13 is recorded here.

Paid: You have to calculate the tax paid for the integrated tax liability reported in the sections 10, 11, 12, and 13 and record it here.

Central Tax

Payable: The difference in central tax reported in the sections 10, 11, 12, and 13 is recorded here.

Paid: You have to calculate the tax paid for the central tax liability reported in the sections 10, 11, 12, and 13 and record it here.

State/UT Tax

Payable: The difference in state tax reported in the sections 10, 11, 12, and 13 is recorded here.

Paid: You have to calculate the tax paid for the state tax liability reported in the sections 10, 11, 12, and 13 and record it here.

Cess

Payable: The difference in cess tax reported in the sections 10, 11, 12, and 13 is recorded here.

Paid: You have to calculate the tax paid for the cess tax liability reported in the sections 10, 11, 12, and 13 and record it here.

Interest

You have to manually calculate the interest Payable and Paid and record it here.

15

Particulars of Demands and Refunds

A

Total Refund claimed

Displays the sum of all refund applications submitted to the department.

B

Total Refund sanctioned

Displays the value of refund claimed for a) Refund on exports and SEZ supplies and b) Refund from other than return claims.

In TallyPrime you can compute this value by identifying the journal voucher recorded using the refund adjustment flag.

C

Total Refund Rejected

Displays the value of refunds rejected.

D

Total Refund Pending

Displays the auto calculated value of difference in amount for tables 15A – 15B – 15C.

E

Total demand of taxes

Displays the tax payable on account of show cause notice received.

F

Total taxes paid in respect of E above

Displays the tax paid on account show cause notice received for payables declared in 15E

G

Total demands pending out of E above

Displays the auto calculated value of difference between 15E and 15F.

16

Details of credit reversed or availed

A

Credit reversed on opting in the composition scheme (-)

Displays the value of credit reversed on opting for composition scheme.

To get this value, login to the portal. Go to Ledgers section and select Electronic Credit Ledger. Select the transactions with description as Tax payable on opening stock on converting from normal to compounding scheme. Enter the value from these transactions.

B

Credit availed on opting out of the composition scheme (+)

Displays the value of credit availed on opting out of composition scheme.

To get this value, login to the portal. Go to Ledgers section and select Electronic Credit Ledger. Select the transactions with description as Credit claimed by a taxpayer on becoming regular taxpayer from composition taxpayer. Enter the value from these transactions.

17

Late fee payable and paid

A

Central Tax

You have to compute this value manually by identifying the transactions recorded for late fee paid and payable for Central Tax.

B

State Tax

You have to compute this value manually by identifying the transactions recorded for late fee paid and payable for State Tax.