GSTR-4 RETURN
This query is : Resolved
Kollipara Sundaraiah
(Querist)
22 May 2026
sir,
Is it mandatory to fill table 4A related to purchases in the annual return GSTR4 for composition dealers? Where the dealer does not get GST credit for purchases. Without filling this table, is there any possibility of any notice or penalty in the future for filing the return from table 5 of GSTR4 only through auto fill of CMP08
Is it mandatory to fill table 4A related to purchases in the annual return GSTR4 for composition dealers? Where the dealer does not get GST credit for purchases. Without filling this table, is there any possibility of any notice or penalty in the future for filing the return from table 5 of GSTR4 only through auto fill of CMP08
22 May 2026
Requirement: Table 4A of GSTR-4 is mandatory for reporting inward purchases, irrespective of the fact that composition dealers cannot claim ITC.
Risk: Relying solely on auto-populated CMP-08 data in Table 5 while leaving purchase details blank will create a severe mismatch against the supplier-reported GSTR-4A data, making the dealer highly susceptible to departmental scrutiny notices or penalties for incomplete reporting.
Risk: Relying solely on auto-populated CMP-08 data in Table 5 while leaving purchase details blank will create a severe mismatch against the supplier-reported GSTR-4A data, making the dealer highly susceptible to departmental scrutiny notices or penalties for incomplete reporting.
Message likes :
1 times
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Depreciation Chart Companies Act
- GST Audit whether Govt Companies are exempt?
- PTRC Show Cause Notice on Email
- Capital Gail Exemption Certificate
- Utilisation Fy 25-26 TDS challans in Fy 26-27 TDS Return
- Transfer of Physical Stock Between Two Proprietorship Concerns
- Unable to File TDS Q2 Return – New TRACES Portal Error
- Oct 2025 Invoices
- MSME disclosure and disallowance
- SECTION 393(3) TAX ON CASH WITHDRAWAL
- Expert Help Required for TDS Refund 100000 Through TRACES – AY 2022–23
- IMPORT PURCHASE ENTRY PASSED IN BOOKS OF ACCOUNT
- FAST DS 26 Undisclosed Foreign Asset Disclosure Scheme 2026
- Regime change
- Goods sold but invoice not issued
- Tally: Imported bank entries do not show up in manual reconciliation
- Sales of goods of amount Rs97 lakhs to a party
- Confused About My Career After 12th — Cyber Security, AI or Finance? Need Guidance
- FAST-DS 2026 Under Tax Law - No recourse or support for person declaring via this scheme?
- Guidance Needed: Linking Multiple Form 26QB Payments and Responding to ITD Defaulter Notice
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
