Quarterly return for registered persons opting composition levy

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....UT Tax Tax 7 CESS Place of supply (Name of State) 9 10 11 4A. Inward supplies received from a registered supplier (other than supplies attracting reverse charge) 4B. Inward supplies received from a registered supplier (attracting reverse charge) 4C. Inward supplies received from an unregistered supplier 4D. Import of service 5. Amendments to details of inward supplies furnished in returns for earlier tax periods in Table 4 [including debit notes/credit notes and their subsequent amendments] Details of original invoice Revised details of invoice Rate Taxable Amount Place of value supply (Name GSTIN No. Date GSTIN No. Date Value Integrated Tax 1 2 3 4 5 6 7 8 9 10 Central Tax 11 State/UT Cess of State....

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....nished in Table No. 8 (I) for an earlier quarter Amendment relating to information furnished in S. No.(select) Year Quarter 9. TDS Credit received GSTIN of Deductor Gross Value Amount Central Tax State/UT Tax 2 3 52 32 10. Tax payable and paid Description (a) Integrated Tax (b) Central Tax (c) State/UT Tax (d) Cess 11. Interest, Late Fee payable and paid Description 1 Interest on account of (a) Integrated tax (b) Central Tax (c) State/UT Tax (d) Cess (II) Late fee (a) Central tax (b) State/UT tax Tax amount payable 2 Pay tax amount 3 12. Refund claimed from Electronic cash ledger Amount payable Amount Paid 2 3 Description 1 Tax Interest Penalty Fee Other 2 3 4 5 6 Debit Entry Nos. 7 ....

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.... supplier in GSTR-1 and GSTR-5; Table 4B to capture inward supplies from registered supplier attracting reverse charge. This information will be auto-populated from the information reported by supplier in GSTR-1; Table 4C to capture supplies from unregistered supplier; (iii) (iv) Table 4D to capture import of service; (v) (vi) Tax recipient to have the option to accept invoices auto populated/ add invoices, pertaining to reverse charge only when the time of supply arises in terms of section 12 or 13 of the Act; and Place of Supply (POS) only if the same is different from the location of the recipient. 5. Table 5 to capture amendment of information provided in earlier tax periods as well as original/ amended information of deb....