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

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.

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