GSTR-4 RETURN
This query is : Resolved
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.
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