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GSTR-4: Govt clarifies manner for filing quarterly return under composition scheme

Published: Apr 17, 2018

By TIOL News Service

NEW DELHI, APRIL 17, 2018: THE Government has clarrified that since auto-population of the details of the inward supplies including supplies on which tax is to be paid on reverse charge is not taking place, the taxpayers who have opted to pay tax under the composition levy do not require to fill the data in serial number 4A of Table 4 of FORM GSTR-4 for the tax periods January, 2018 to March, 2018 and subsequent tax periods.

The clarification came in the background of doubts raised recently by taxpayers under the composition scheme about the manner of filing the quarterly return by composition dealers in FORM GSTR-4. In particular, there is a doubt with respect to the instruction at Sl. No. 10 appended to the said FORM which read as "For the tax periods July, 2017 to September, 2017 and October, 2017 to December, 2017, serial number 4A of Table 4 of FORM GSTR-4 shall not be furnished".