GSTR 4 - No need to furnish data in Sr No 4A of Table 4, clarifies Govt
Published: Oct 17, 2018
By TIOL News Service
NEW DELHI, OCT 17, 2018: IT is return-filing time and confusion continues to bedevil the GST canvas. In the latest clarification the CBIC has clarified 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, the Govt Press Release adds.
Such a clarification has been issued after the trade communicated 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.