Table No.4C of GSTR-4 Annual Return

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A composition taxpayer supplying both taxable and exempt goods is seeking clarification on how to report exempt goods purchased from unregistered suppliers in Table 4C of the GSTR-4 Annual Return. They are unsure whether to indicate Reverse Charge Mechanism (RCM) applicability as 'No' or 'Yes' with a 0% tax rate. Initial advice suggests simply entering the invoice details as provided, without RCM implications, and checking the offline tool for specific field requirements.

PURUSOTTAM PANDA

PURUSOTTAM PANDA (Querist)
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20 August 2020 Respected Sir,

I have purchased exempt goods (printed books) from unregistered supplier. I am a composition tax payer and supplying both taxable and exempt goods. How to show exempt goods received from unregistered parties in Table No.4C of GSTR-4 Annual Return:
(1) RCM applicable- No-Value of supply; or
(2) RCM applicable-Yes-Tax Rate 0-Value of supply.

Which of the above method is correct? I shall be obliged for your kind guidance.

Thanks and Regards,
Purusottam Panda

Udaya Chandran

Udaya Chandran (Expert)
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20 August 2020 Your question is not clear as the table 4C is asking only the invoice details, so give as it is. No need to mention anything related to RCM.

PURUSOTTAM PANDA

PURUSOTTAM PANDA (Querist)
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20 August 2020 Sir, please check 4C. URP Sheet in GSTR-4 Annual Return offline tool to know whether it is asked or not.

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