Gstr-4 Annual return in 19-20

[Sundaraiah kollipara]

Sir,

A gst registered composite scheme dealer GSTR-4 Annual return filed in f.y.19-20.

Question:

1.composite scheme dealer inward supplies details(purchases invoices from registered dealers) uploaded compulsory in GSTR-4 19-20.

2.dealer GSTR-4 and GSTR 9A both returns filed compulsory in f.y.19-20.

3.dealer inward supplies details not uploaded in GSTR-4 Annual return 19-20 if future any problems.

4.dealer GSTR-4 Annual return mistake how to modify producer.

[Rajagopalan Ranganathan]

Sir,

Q:1- All registered taxpayers who have opted for composition scheme under GST, for any period during the financial year, need to file Form GSTR-4 (Annual Return). This will include a taxpayer –

who have opted for composition scheme since registration and have never opted out subsequently; and

who have opted in for composition scheme before starting of the financial year; and

who have opted in for composition but subsequently opted out any time during the year.

Q:2- Yes, it’s mandatory for all composition taxpayers to file Form GSTR-4 (Annual Return).

Annual Return GSTR-9A prescribed u/s. 44 r.w.r 80 is to be filed for every Financial Year. It has been made optional for F Y:2018-19 but Mandatory for FY: 2019-20 to be filed by 31.12.2020 in addition to GSTR-4.

Q:3- the return will be treated as incomplete Actually the system will accept the return without uploading the details of inward supplies.

Q:4- No, you cannot revise Form GSTR-4 (Annual Return) after filing.

[Sundaraiah kollipara]

Sir,

Thanks reply

Question:

Composite scheme dealer inward supplies details(purchases invoices) not uploaded filed in GSTR-4 19-20.if any problems future from gst department.

[KASTURI SETHI]

In order to avoid any penal action for non-uploading inward figures for the year 19-20, you should inform the jurisdictional GST Range Officer about the factual position.You may attach inward figures. This action will prove your bona fides. Accepting GSTR-4 Annual Return without inwards figures by the Common Portal System does not absolve you from the penal action of the department. At present, it is requirement of GST law.

Write a simple letter as advised above and be tension free. All the Annual Returns will be scrutinized by the Department. So be pro-active.

[Rajagopalan Ranganathan]

Sir,

Please read my reply to Q:3 as the system will not accept the return if it is incomplete without the details of inward supply.

[KASTURI SETHI]

Yes, Sir. Now the situation is clear.

[Sundaraiah kollipara]

Sir,

Question:

1.a gst composite scheme dealer purchases of old and new gold and silver from URD persons .

2.a gst composite scheme dealer purchases of old gunnyies from URD persons.

Above mentioned two p composite scheme dealers RCM applicable sec 9(4) under GST Act.

AI Summary

Composition scheme annual filing requirement: disclose inward supplies or face scrutiny; notify jurisdictional officer to mitigate risk.
Registered taxpayers who opted for the composition scheme during the year must file Form GSTR-4 and, for 2019-20, Form GSTR-9A is mandatory in addition. Inward-supply details should be disclosed; omission may lead to departmental scrutiny or penalties even if the portal accepts the return. Form GSTR-4 cannot be revised after filing; taxpayers are advised to inform the jurisdictional GST officer and supply omitted inward figures to demonstrate bona fides. A separate unresolved query concerns applicability of reverse charge on purchases from unregistered persons.