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        Case ID :
        GST

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

        October 17, 2018

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        Ministry of Finance

        Posted On: 17 OCT 2018 3:10PM by PIB Delhi

        It has been brought to notice that doubts regarding the manner of filing the quarterly return by Composition Dealers in FORM GSTR-4 in the absence of auto-population of the details of inward supplies (other than supplies attracting reverse charge) received from registered suppliers exist amongst taxpayers.

        In this regard, it is to clarify that the 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-4. The required changes in the CGST Rules, 2017 would be notified shortly.

        Composition levy filing clarified: composition dealers need not report inward supplies in serial 4A of GSTR-4. Taxpayers who have opted for the composition levy are not required to furnish the data in serial number 4A of Table 4 of FORM GSTR-4; this clarifies filing where inward supplies (other than supplies attracting reverse charge) are not auto-populated. Required amendments to the CGST Rules, 2017 will be notified.
                          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 levy filing clarified: composition dealers need not report inward supplies in serial 4A of GSTR-4.

                                Taxpayers who have opted for the composition levy are not required to furnish the data in serial number 4A of Table 4 of FORM GSTR-4; this clarifies filing where inward supplies (other than supplies attracting reverse charge) are not auto-populated. Required amendments to the CGST Rules, 2017 will be notified.


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