Composition GSTR4 Return

[Ravikumar Doddi]

Dear sir,

Is it mandatory to file invoice wise details registered inward as mentioned table 4A , there are 17 points to answer to open the Form GSTR-4. Table 6 showing rate of tax wise outward viz., 0%,5%,2% and 1%, Where to mention the GST exempted/nil rated outward where there is no column, only '0' rated was mentioned in respective table(Zero represents- SEZ and Export sales), Herein composition there were no outward under '0' category and Similarly table 4 A( Registered inward) does not contain exempted/NIL rated column, we have only '0' rated in this situation where to mention exempted/nil rated inward and outward or since there is no such column either in inward and out ward can we skip both to mention, if exempted outward missed to show in GSTR-4 total would not tally with the return. GST 4 offline table in table 6 there was no mention about '0' only in it is showing in online form GSTR-4.

[Rajagopalan Ranganathan]

Sir,

Please see the Instructions given in Form-GSTR-4.

[DR.MARIAPPAN GOVINDARAJAN]

Yes, instructions are there as advised by Rajagopalan sir.

AI Summary

Composition return reporting of exempted and nil-rated inward and outward supplies must follow the GSTR form instructions. Taxpayer asks whether invoice wise registered inward details (Table 4A) and exempted or nil rated inward and outward supplies must be reported in Form GSTR 4, observing tables show only a '0' rated column for SEZ/exports and lacking explicit exempted/NIL columns. Replies direct the filer to follow the Instructions to Form GSTR 4 for completing the form and reconciling totals.