Composition Dealers can submit GSTR-4 without filling details in Item 4A of Table 4

Composition Dealers can submit GSTR-4 without filling details of inward supplies in Item 4A of Table 4: CBIC Clarification

CBIC has issued a Press Release to clarify that composition dealers can submit quarterly GSTR-4 without filling/ submitting details of inward supplies in Item No. 4A of Table 4, in the absence of auto-population of details of inward supplies (other than supplies attracting RCM) received from registered suppliers. Further, it is stated that the CBIC will notify the corresponding changes in the CGST Rules 2017 shortly.

However, it is advisable that such clarifications should be issued by the CBIC/ Govt. much before the deadline.

CBIC Press Release dt. 17 Oct. 2018

It has been brought to notice that doubts regarding the manner of filing the quarterly return by Composition Dealers in FORM GSTR-4 in the absence of auto-population of the details of inward supplies (other than supplies attracting reverse charge) received from registered suppliers exist amongst taxpayers.

In this regard, it is to clarify that the taxpayers who have opted to pay tax under the composition levy shall not furnish the data in serial number 4A of Table 4 of FORM GSTR-4. The required changes in the CGST Rules, 2017 would be notified shortly.

One Response

  1. DHARMESH GUPTA

Leave a Reply

Get ‘CA Club Updates’ Newsletter via Daily Email

Subscribe for our Newsletter ‘CA Club Updates’ delivered thru Google Feedburner Emails and join our community of 6000 plus subscribers. To join, please click on the ‘SUBSCRIBE’ link below:

SUBSCRIBE

Upon clicking the link, a pop-up window will open. Please fill up your email id and verification code therein. After that check your email and click the confirmation link sent by Feedburner Email subscription.

This one time process is to ensure that you don’t get emails without your own confirmation, i.e. someone else can’t register your email here. Besides, each Newsletter will include an ‘Unsubscribe’ link to maintain your freedom to discontinue getting emails anytime.