Notification 60/2018 CT was issued clarifying that purchase figures are not required to provide in GSTR 4 for Composition dealer , But .. at that time the said form was used to file on Qtly basis by Composition Dealer.
But now as the same has to be filled annually , so in my view need to decare purchase figures.
Note : There is no harm in declaring Inward supply , but can be ask by proper officer if not provided. So it's better to do provide .
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