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.
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.
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.
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 email@example.com