Filing of gstr-4 of jan - march 2018

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

19 April 2018 I have filed GSTR-4 by after entering the details of purchase from registered persons (other than reverse charged) but on 17th April . CBEC has given notification not mandatory to enter the details of same. Whether it is correct return or wrong return ?

Expert : Anonymous

Expert : Anonymous (Expert)

19 April 2018 if you are filed before notification then it's correct rerun. So, No need to worry...

Querist : Anonymous

Querist : Anonymous (Querist)

20 April 2018 Actually I am filed return on 18th April but after filling the return I knew about notification. Is there any way to ratify it or not ? Please help in this matter.

Asha Kanta Sharma

Asha Kanta Sharma (Expert)
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24 July 2024 If you have filed GSTR-4 for the quarter January-March 2018 before knowing about the notification that exempted the requirement to enter details of purchases from registered persons (other than reverse charged), here are some clarifications and steps you can take:

### Notification Clarification

1. **Notification Background**: The notification you are referring to likely exempted composition dealers from furnishing details of inward supplies received from registered persons (other than reverse charged supplies) in GSTR-4 for the specified period.

2. **Filing Before Notification**: If you filed GSTR-4 on 18th April 2018 and later found out that the details of purchases were not mandatory due to the notification, technically your return might include unnecessary details.

### Corrective Action

1. **Amendment or Rectification**: Generally, under GST, there isn't a specific provision for amending GSTR-4 once filed. However, errors or discrepancies can be corrected in subsequent returns or through the process of reconciliation in annual return (GSTR-9A).

2. **Future Compliance**: For future quarters, ensure you are aware of any notifications or changes in compliance requirements before filing your GSTR-4. This will help you file accurately and avoid unnecessary details.

3. **Professional Advice**: It might be beneficial to consult with a GST practitioner or chartered accountant who specializes in GST compliance. They can provide specific guidance based on your situation and ensure compliance with GST regulations.

### Conclusion

While the return you filed might include extra details due to the notification coming after your filing, it's advisable to maintain records and ensure accurate compliance in future filings. For rectification or adjustments, follow the guidelines provided by GST authorities or seek professional advice to handle any potential discrepancies effectively.

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