FORM4A

THEGENERALCONSUMPTIONTAXACT

GENERALCONSUMPTIONTAXRETURN

PleaseReadInstructionsOverleafbeforeCompletingthisReturn
SectionA:GENERALINFORMATION

2.TaxpayerRegistrationNumber(TRN)

1.NameofBusiness
3.ReturnPeriod

(YearMonthDaytoYearMonthDay)

0 1

2 0

4.AddressofBusiness

5.Tickifapplicable.

to

2 0

NewAddress

RevisedReturn

SectionB:SUPPLIES (Goods&Services)

TotalSuppliesforPeriod (ExcludingImportedServices) .................................. 6

ExemptSupplies
ExportSupplies
ZeroRatedSupplies
10
7
=
+ 9
+ 8
TaxableSuppliesatapositiverate
(SubtractLine10fromLine6) ........................... 11

SectionC:OUTPUTTAX

Rate

x
x

SuppliestoTaxWithholdingEntities(TWEs)atStandardRate.......... 12
SuppliestoOtherEntitiesatStandardRate.................... 14
16
SuppliestoTWEsatOtherRate(s) (TransfertotalsfromSectionC1overleaf)

%
%

= 13
= 15
17

SuppliestoOtherEntitiesatOtherRate (TransfertotalsfromSectionC1overleaf) 18
ImportedServices (NottobeincludedinLine6above).............. 20

19
% = 21
x
............................................................ 22
GCTDeferred
GCTDueonGoodsUsedforExemptActivities,PersonalUseandotherAdjustments................... 23
TotalOutputTax (AddLines13,15,17,19,21,22and24)
.................................. 24

SectionD:INPUTTAX/TAXCREDIT
TotalPurchases&Expensesthat
qualifyforcredit........... 25

ImportedGoods

LocalPurchases

LocalExpenses

+ 27

+ 26

= 28

Note:IfExemptSuppliesexceed5%ofTotalSupplies,completeSectionD1overleaf.Ifnot,completerelevantLinesbelow
GCTonLocalPurchases&Expensesthatqualifyforcredit ................................. 29
GCTPaidonImportsthat
qualifiesforcredit

GCTDeferredthat
qualifiesforcredit

+
GCTonImportsthatqualifyforcredit ... 30
31
= 32
GCTonCapitalGoodsthatqualifyforcredit (IfnotincludedatLine32above)....................... 33
. . . . . . . . . . . . . . . 34
GCTwithheldbyTaxWithholdingEntities (Toclaimthistaxcredit,returnmustbeefiled)
GCTonImportedServicesthatqualifyforcredit ...................................... 35
36

AdjustmentsSpecify:
TotalInputTax

(AddLines29,32,33,34,35and36) ................................... 37

SectionE:GCTPAYABLE/(CREDITABLE)
GCTPayable/(Creditable) (SubtractLine37fromLine24)

...........

OFFICIALUSE

38

BalanceBroughtForward:Payable/(Creditable)................. 39
40
TotalGCTPayable/(Creditable) (AddLines38and39)............
41
GCTBeingPaidthisPeriod) ............................
42
IfamountatLine38isnegative,tickappropriateboxatLine42

Refund

Credit

Preparer'sDetails (TobecompletedifpreparedbypersonotherthanTaxpayer)
Preparer'sName(Individual/Firm)

TRN:

Address

ContactNumber:

SectionF:DECLARATION:

(TobesignedbyTaxpayeronly)

Ideclarethattothebestofmyknowledgeandbeliefthisisatrueandcorrectstatementofthe
informationandparticularsgivenonthisform.
NameofSoleTrader/ResponsibleOfficer
Signature
FormNo.4A(Rev2014/11)

Official
Stamp

Title
Date

PLEASESEEOVERLEAFFORCONTINUATIONOFFORM

TaxAdministrationJamaica

SectionC1OUTPUTTAXONSUPPLIESATRATESOTHERTHANSTANDARDRATE
SuppliestoTax
WithholdingEntities

Foreachrow,entersuppliesthat
aretaxableatthesamerate
(otherthanStandardRate)and
calculatetheTaxthereon

Rate(%)

GCT

(b)

(c)

(a)

SuppliestoOther
Entities

Rate(%)

(d)

(e)

GCT

(f)

(TransferTotalof(a)toLine16,(c)
toLine17,(d)toLine18&(f)to
Line19overleaf.
Total (Seenoteabove) 4

SectionD1GCTTHATQUALIFIESFORCREDIT
IfyouhaveExemptSales/Suppliesmorethan5%ofyourTotalSales/Supplies,completetheTablebelow
(a)
TotalGCTon
Items($)

LineItems:

(b)
GCTNotSubjectto
Apportionment($)

(c)
GCTtobe
Apportioned($)

LocalPurchases
&Expenses..... 1
ImportsPaid.... 2

(d)

Portion
Relatedto
Taxable
Sales(%)

Apportioned
GCT($)

(f)
GCTthatQualifies
forCredit($)

(e)=(c)x(d)

(f)=(b)+(e)

(e)

Deferrment.... 3
CapitalGoods... 4
ImportedServices. 5
Transferamountsdeterminedincolumn(f)totherelevantLinesinSectionDoverleaf;TransferLine1(f)toLine29,Line2(f)toLine
30,Line3(f)toLine31andLine4(f)toLine33andLine5(f)toLine35.

INSTRUCTIONS
TaxpayerscarryingoutTourismActivitiesprescribedinPartIIoftheSecondScheduleoftheGeneralConsumptionTaxRegulations,Item12(1)
shouldcompleteFORM4D.TaxpayerscarryingoutGeneralInsuranceActivitiesshouldcompleteFORM4E).
PleaseTYPEorPRINTtherequiredinformation.Useblueorblackinkpenonly.Donotuseapencil.Alldollarvalueamountsshouldbe
roundedtothenearestwholenumber.
SectionA:GENERALINFORMATION
Box1:NameofBusinessEnterinformationasstatedontheGCTCertificateofRegistration.
SectionB:SUPPLIES (Goods&Services)
Includeallactivitiesrelatingtosupplies(sales)duringtheReturnPeriod.Forbusinessenterprisesintheservicesectorthevalueofsales
mustincludetheamountchargedforFees.
SectionC:OUTPUTTAX
Calculatetaxonsupplies(sales)duringtheReturnPeriod.
Treatthefullamountpaidfortheimportedservicesasthedeemedsupply(EnteramountinLine20)andapplytheapplicablerate.
SectionD:INPUTTAX/TAXCREDIT
Reporttaxpaidongoodsandservicesincurredincarryingonthetaxableactivityduringtheperiod.
Line34:GCTwithheldbyTaxWithholdingEntitiesEnterthetotalvalueofGCTwithheldbyTaxWithholdingEntities(i.e.currently
GovernmentEntities)fortheperiod.Toclaimthistaxcredityoumust:
Possessa"CertificateforGCTWithheld"(Form5)issuedbyaTaxWithholdingEnity.
Fileyourreturnonline!
SectionE:GCTPAYABLE/CREDITABLE
WhereOutputTaxexceedsInputTax,thedifferenceshouldberemittedtotheCollectorofTaxesplusanyapplicablecharges(penalties,
interestand/orsurcharge)balancesfromperviousperiods.WhereInputTaxexceedsOutputTax,youarerequiredtoindicatehowthecredit
shouldbetreatedbyplacingatickintheappropriateboxatLine42.
NOTE: IfarefundisrequestedandhasnotbeenreceivedbythetimethenextReturnisfiled,donottakeacreditagainstthetaxdue.