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    <description>Whether composition taxpayers must report inward supplies from registered persons in Table 8A of the GSTR 9A annual return is the central compliance question, noting that some FY 2017 18 quarters included GSTR 4/4A details while others did not and that later circulars for FY 2018 19 indicated GSTR 4A details need not be furnished in GSTR 4.</description>
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      <description>Whether composition taxpayers must report inward supplies from registered persons in Table 8A of the GSTR 9A annual return is the central compliance question, noting that some FY 2017 18 quarters included GSTR 4/4A details while others did not and that later circulars for FY 2018 19 indicated GSTR 4A details need not be furnished in GSTR 4.</description>
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