GSTR9A Annual Return for Composition taxable persons

[Ravikumar Doddi]

Dear sir,

Table 8 A of GSTR 9A, is it mandatory requirement to file inward supplies from registered persons. pl clarify. FY 2017-18 for some quarters we have filed 4A details GSTR-04 in some returns not, for the 2018-19 there is circulars need not furnish 4A details in GSTR-04. Pl enlighten

AI Summary

Inward supplies reporting: whether composition taxpayers must populate Table 8A in the GSTR 9A annual return. Whether composition taxpayers must report inward supplies from registered persons in Table 8A of the GSTR 9A annual return is the central compliance question, noting that some FY 2017 18 quarters included GSTR 4/4A details while others did not and that later circulars for FY 2018 19 indicated GSTR 4A details need not be furnished in GSTR 4.