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.

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.