How to fill table 7 in GSTR 4
You need to provide the details under Column 7 provided under GSTR 4 which titles as “Amendments in Outward Supply details furnished in returns for earlier tax periods in Table No. 6”. Table 6 is the one where we provide details of outward supplies.
In case we have any change in Outward supplies shown in previous quarters for dealers opting under composition scheme we can rectify the same in return filed in next quarter.
So, while filling up of column & you need to select the respective year and quarter in which you need to make the change and click on amend invoice.
It will open up a new window where you have two columns asking for rate and turnover and other two are auto populated i.e. the tax amount payable. Enter the rate applicable and TOTAL TURNOVER i.e. sum of amount already shown in original return filed by you and the new amount to be added. The tax will be auto populated.
Before filing the return, ensure that the summary shown is as follows:
Total new turnover
Additional turnover in taxable value
Additional Tax payable in Tax payable liability.
Now you can proceed with the return !!