GSTR-4

GSTR-4 Report

You can generate the GSTR-4 with the details required for filing returns.

View the report with the details required for filing returns

● Go to Gateway of Tally > Display > Statutory Reports > GST > GSTR–4 . Press F2 to change the report period.

● Click F12: Configure and enable both the options.

The report appears as shown:

● Click F1 : Detailed to view the breakup of sales and sales returns.

If you have more than one tax rate in the return period, based on the date of applicability, the break-up of nett value appears for taxable sales.

There are two sections in this report:

● Returns summary, which is a snapshot of the business operations in the given period.

● Particulars, which displays transactions participating in the returns.

Returns Summary

This section provides a summary of all transactions recorded in the reporting period. You can drill down on each row to view the details.

Total number of vouchers for the period

Drill-down shows the Statistics report, listing the vouchers participating in the GST returns.

Included in returns - Displays the number of vouchers that are:

o Participating in the returns : Displays the number of vouchers that are part of the return tables. This includes nil-rated transactions. Drill down to view the Summary of Included Vouchers .

o No direct implication in return tables : Displays the number of exempt sales that do not have an impact on the GSTR-4 returns. Drill down to view the Summary of Included Vouchers .

Not relevant for returns

Drill down from this row to view the Summary of Excluded Vouchers report, with the voucher count based on the transaction type.

Other transaction types that can appear under excluded vouchers:

● Excluded by User : Displays transactions manually excluded from the list of included or uncertain transactions. Drill down and click I : Include Vouchers , if required . Based on the information in the voucher, it will move to either included or uncertain.

● No GST Implications : Displays the count of receipts, payments, and journal vouchers that do not have any GST implication.

● Non GSTR-4 Transactions : Displays the transactions which are part of other returns, for example: GSTR–1, GSTR-2 or GSTR-3B and hence will not have any implication on GSTR–4.

Based on the available transactions, the relevant categories appear with the voucher count.

Incomplete/Mismatch in information (to be resolved)

Displays the count of all vouchers for which information required for filing returns is missing in the invoice. You can correct exceptions in the vouchers before exporting GST returns.

The exceptions are listed in the order of priority, based on the importance of the information to generate the returns. You need to update the missing information and resolve the mismatches to include them in the returns.

Exception: Taxability, Reverse charge applicability, Taxable value, Rate of tax modified in voucher

Displays the count of transactions in which the nature of transaction, taxable value or rate of tax defined in the ledger master has been changed in the transaction.

1. Select the exception Taxability, Reverse charge applicability, Taxable value, Rate of tax modified in voucher , and p ress Enter .

2. Select the required voucher.

3. Select the relevant transaction, click R : Resolve , and enter the details manually. You can also click A : Accept as is if you do not want to change any information.

4. Press Enter to accept. Similarly, accept the required vouchers.

5. Press Ctrl+A to accept.

Exception: Sales by composition dealer with interstate Party

Displays the count of transactions recorded with party located outside the state, as such transactions are not allowed by GSTN.

1. Select the exception Sales by composition dealer with interstate Party , and press Enter .

2. Select the State , Place of Supply , Registration Type and enter the GSTIN/UIN . You can change the address details by pressing Backspace and setting the option Set/Alter Address to Yes .

Exception: Information required for generating table-wise details not provided

Displays the count of transactions excluded from table-wise format of GSTR-4 due to incomplete information. The button Exception Types ( Ctrl+E ) is provided to resolve all party ledger level or voucher level corrections from a single screen.

1. Select Information required for generating table-wise details not provided , and p ress Enter .

2. Select any voucher and press Enter to display the Exceptions as per Return Tables screen.

3. If you want to accept the GSTIN/UIN as is, click C : Accept GSTIN/UIN .

4. Enter the missing information or update the incorrect details, and press Enter to return to the Exception Resolution screen.

5. Repeat step 4 for all the required vouchers.

View Accepted As Is

In the GSTR-4 report, press Ctrl+A to view the list of vouchers that were accepted as valid and included in the returns.

Vouchers accepted with original values : The vouchers accepted as valid from the exception Taxability, Reverse charge applicability, Taxable value, Rate of tax modified in voucher , appear here.

Press Enter to view the vouchers. To move the vouchers out of this list and make the required corrections, click A : Remove Accept As Is and press Enter . The voucher moves to the relevant exceptions.

Vouchers accepted without party GSTIN/UIN validation : The vouchers that were accepted by clicking C : Accept GSTIN/UIN in the Information required for generating table-wise details not provided exception of GSTR-4 , appears here. Press Enter to view the vouchers.

To move the vouchers out of this list and make the required corrections

● Click V : Validate GSTIN/UIN .

● Press Enter .

The voucher moves back to the exception.

Details Captured in Offline Tool

Use the Microsoft Excel format to export the GSTR-4 details that need to be filed.

The description of the data captured in each sheet and columns of the exported file is given below:

Worksheet and column names	Description
4-A&B (B2B) 4A,4B. Inward Supplies received from a registered supplier (including supplies attracting reverse charge)	Displays the details of local and interstate purchases made from registered dealers attracting reverse charge.
GSTIN of Supplier	Displays the GSTIN/UIN defined in the party ledgers, or entered in the Party Details screen of the voucher.
Invoice Number	Displays the Supplier invoice no. entered in the purchase voucher.
Invoice date (dd-mm-yyyy)	Displays the su pplier invoice Date entered in the purchase voucher.
Invoice Value	Displays the total value of the voucher.
Place Of Supply	Displays the State name selected in the Party Details screen of the voucher.
Reverse Charge	Displays Yes .
Invoice Type	Displays Regular .
Rate	Displays the tax rate entered in the transaction.
Taxable Value	Displays the assessable value entered for each tax rate.
Integrated Tax	Displays the autocalculated value.
Central Tax	Displays the autocalculated value.
State/UT Tax	Displays the autocalculated value.
Cess	Displays the value entered in the invoice.
4D(IMPS) 4D. Import of Service	Displays the details of import of services enabled for reverse charge from dealers outside India.
Invoice Number	Displays the Supplier invoice no. entered in the purchase voucher.
Invoice date (dd-mm-yyyy)	Displays the su pplier invoice Date entered in the purchase voucher.
Invoice Value	Displays the total value of the voucher.
Place Of Supply	Displays the State name selected in the Company GST Details screen.
Rate	Displays the tax rate entered in the transaction.
Taxable Value	Displays the assessable value entered for each tax rate.
Integrated Tax	Displays the autocalculated value.
Cess	Displays the value entered in the invoice.
6(TXOS) 6. Tax on outward supplies made (Net of advance and goods returned)	Displays the details of taxable sales.
Turnover	Displays the assessable value entered for each tax rate defined in Company GST Details screen.
Central Tax	Displays the autocalculated value.
State/UT Tax	Displays the autocalculated value.
8A(AT) 8A. Advance amount paid for reverse charge supplies in the tax period	Displays the value of the journal voucher recorded with the Nature of adjustment selected as Increase of Tax Liability . This is to account for tax on advance paid for purchase under reverse charge, for which purchase is not made in the same month.
Place Of Supply	Displays the Place of supply selected in the Statutory Details screen of the journal voucher (appears on enabling the option Provide GST details ).
Supply Type	Displays the Supply Type selected in the Statutory Details screen of journal voucher (appears on enabling the option Provide GST details ).
Rate	Displays the tax Rate entered for the tax ledgers in the GST Details screen of the journal voucher.
Gross Advance Paid	Displays the Taxable Value entered for the tax ledgers in the GST Details screen of the journal voucher.
Integrated Tax	Displays the autocalculated value.
Central Tax	Displays the autocalculated value.
State/UT Tax	Displays the autocalculated value.
Cess	Displays the value entered in the invoice.
8B(ATADJ) 8B. Advance amount on which tax was paid in earlier period but invoice has been received in the current period	Displays the value of the journal voucher recorded with the Nature of adjustment selected as Decrease of Tax Liability . This is to reverse the tax on advance paid for purchase under reverse charge in the previous period, for which purchase is made in the current period.
Place Of Supply	Displays the Place of supply selected in the Statutory Details screen of the journal voucher (appears on enabling the option Provide GST details ).
Supply Type	Displays the Supply Type selected in the Statutory Details screen of the journal voucher (appears on enabling the option Provide GST details ).
Rate	Displays the tax Rate entered for the tax ledgers in the GST Details screen of the journal voucher.
Gross Advance Paid	Displays the Taxable Value entered for the tax ledgers in the GST Details screen of journal voucher.
Integrated Tax	Displays the autocalculated value.
Central Tax	Displays the autocalculated value.
State/UT Tax	Displays the autocalculated value.
Cess	Displays the value entered in the invoice.

Note: Currently, data of purchases from a regular dealer that do not attract reverse charge, purchase from unregistered dealers, credit and debit notes, and amendments will not be exported to the template.

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