Section 24: Amendment of FORM GSTR -4

In FORM GSTR -4 of the said rules,–

(i) in clause 6,for the Table, the following Table shall be substituted, namely:- “Rate of tax Total Turnover Out of turnover reported in (2), turnover of services Composition tax amount Central Tax State/UT Tax 1 2 3 4 5”;

(ii) in clause 7, for the Table, the following Table shall be substituted, namely:- “Quarter Rate Original details Revised details Total Turnover Out of turnover reported in (3), turnover of services Central Tax State/UT Tax Total Turnover Out of turnover reported in (7), turnover of services Central Tax State/UT Tax 1 2 3 4 5 6 7 8 9 10”;