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of <h1>GSTR-04A Details Inward Supplies for Composition Scheme Recipients Based on Supplier Information in GSTR-1</h1> Form GSTR-04A outlines the details of inward supplies available to recipients registered under the composition scheme, based on the information furnished by suppliers in FORM GSTR-1. This form is part of the draft Goods and Services Tax (GST) Return Rules from September 2016, which govern the reporting and taxation requirements for businesses under the GST framework. The provisions aim to streamline the process for recipients to access supply details, ensuring compliance with statutory regulations and facilitating accurate tax reporting and payment.
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