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        <h1>Clarification on GSTR-4 Filing: Composition Dealers Should Omit Serial 4A for Tax Periods from January 2018 Onwards.</h1> Doubts have arisen regarding the filing of quarterly returns by composition dealers in FORM GSTR-4, specifically concerning the instruction at Sl. No. 10. The instruction states that for certain tax periods in 2017, serial 4A of Table 4 should not be furnished. It has been clarified that due to the lack of auto-population of inward supply details, including reverse charge supplies, taxpayers under the composition levy should not provide data in serial number 4A of Table 4 for the tax periods from January 2018 onward.

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