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GSTR-4 Update: Composition Dealers not required to furnish ‘inward supply’ details in quarterly returns

GSTR 4 Update
  1. Finance Ministry issued a clarification on the manner of filing the Quarterly Return by Composition Dealers in FORM GSTR-4;
  2. It explained that such taxpayers need not furnish the data in serial number 4A of Table 4 of FORM GSTR-4 i.e. Inward supplies received from a registered supplier (other than supplies attracting reverse charge);
  3. A clarification has been issued pursuant to doubts regarding the manner of filing such Quarterly Return in absence of auto-population of details of inward supplies (other than supplies attracting Reverse Charge) received from registered suppliers;
  4. It clarified that, the required changes in CGST Rules, 2017 would be notified shortly.

Finance Ministry Press Release

Ministry of Finance Clarification on the manner of filing the Quarterly Return by Composition Dealers in FORM GSTR-4

Posted On: 17 OCT 2018 3:10PM by PIB Delhi

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.

Since July 1, 2017, over 18 lakh businesses opted for composition scheme, which allows them to pay taxes at a concessional rate and makes compliance easy under the Goods and Services Tax (GST) regime. Businesses with annual turnover of up to Rs 1.5 crore can opt for the scheme.

The last date for filing GST returns for the July-September quarter for such dealers is October 18.

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