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        Case ID :
        GST

        Clarification on the manner of filing the Quarterly Return by Composition Dealers in FORM GSTR-4

        April 17, 2018

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        Doubts are being raised about the manner of filing the quarterly return by composition dealers in FORM GSTR-4. In particular, there is a doubt with respect to the instruction at Sl. No. 10 appended to the said FORM which reads as below:

        For the tax periods July, 2017 to September, 2017 and October, 2017 to December, 2017, serial 4A of Table 4 shall not be furnished.

        In this regard, it is hereby clarified that since auto-population of the details of the inward supplies including supplies on which tax is to be paid on reverse charge is not taking place, taxpayers who have opted to pay tax under the composition levy shall not furnish the data in serial number 4A of Table 4 of FORM GSTR-4for the tax periods January, 2018 to March, 2018 and subsequent tax periods.

         

        Composition dealers: quarterly GSTR 4 filing need not include Table 4 serial entry where auto-population of inward supplies fails. Because auto-population of inward supplies, including those subject to reverse charge, is not occurring, composition taxpayers are not required to furnish serial 4A of Table 4 in Form GSTR-4 for the tax period January-March 2018 and for subsequent tax periods; the clarification limits non-furnishing to omissions caused by auto-population failures and does not affect other table entries or the composition levy itself.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Composition dealers: quarterly GSTR 4 filing need not include Table 4 serial entry where auto-population of inward supplies fails.

                                Because auto-population of inward supplies, including those subject to reverse charge, is not occurring, composition taxpayers are not required to furnish serial 4A of Table 4 in Form GSTR-4 for the tax period January-March 2018 and for subsequent tax periods; the clarification limits non-furnishing to omissions caused by auto-population failures and does not affect other table entries or the composition levy itself.


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