B Vinay Reddy
What do Statutory Provisions say?
As per Rule 62 sub-rule (3)(a) of CSGT Rules, 2017 Part-A (as on 31.12.2018), Composition dealers are required to furnish invoice wise inter-State and intra-State inward supplies received from registered and unregistered persons in the FORM GSTR - 4
And as per FORM GSTR-4 of CGST Rules, 2017 Part-B (Forms) (as on 31.12.2018), in the instructions provided it is clearly mentioned that TABLE 4A will be auto-populated from the information reported by Supplier in GSTR-1 and GSTR-5.
Practical Difficulties:
As mentioned in the GST law, details shall be auto-populated in GSTR-4A, but due to technical issues and in some cases, where supplier failed to file GSTR-1 or GSTR-5, this auto-population is not happening.
And even some cases where details are auto-populated in GSTR-4A but the same is not reflecting in Table 4A of GSTR-4. And Taxpayer has to suffer to upload the inward details manually from the books.
Relief:
Considering the practical difficulties and to facilitate simple return filing process, The Ministry of Finance on 17-October-2018 issued a press release & clarified the taxpayers who have opted to pay tax under the composition levy shall not furnish the data in Table 4A of FORM GSTR-4.
Conclusion:
As Inwards details are not auto-populating and taking Press Release issued on 17th of October,2018 as a base & based on department internal communication
In my Opinion REPORTING OF TABLE 4A IN GSTR-4 IS NOT MANDATORY.
The author is an upcoming Chartered Accountant, at present working as an Article Assistant in Hyderabad. He is a regular contributor on Taxation and can also be reached at cavinayreddy@icai.org
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