Composition dealer

Yes.... Why not...?

Restriction not for purchases... Only restriction for sales to interstate & also export...

Imports and exports are deemed as inter-state supplies under GST law.

A composition dealer is restricted from making any inter-state taxable supplies.

However, restriction is only on making inter-state outward supply (i.e. sale).

No restriction is placed upon composition dealer from making inter-state inward supplies (i.e. purchases).

Therefore, a composition taxable person can import goods.( can't export Goods)

Yes. Imports and Exports are deemed as inter-state supplies under GST law. A Composition dealer is restricted from making any inter-state taxable supplies. Therefore, a composition dealer can imports goods.

Yes the Composition dealer can import goods

Is it compulsory to fill purchase details in form 4 for F.y. 2019-20

@ vipin Malviya ji

It's not mandatory as per the notification issued earlier at time of Quarterly filing of GSTR 4.

but now, GSTR 4 made annually and for annual return there is no separate clarification/exemption till date.

So it's advisable to disclose the Purchase details in your FORM GSTR-4 for F.Y 2019-20.

Thank you so much sagar sir ji. Sir but offline utility is not available in GSTR 4 annual return. In online utility it takes lot of time to enter purchase details.

Yes Vipin ji, that's genuine hardship faced by all the composition Taxpayer now'day's.
But there is no option.
As last date is 31st August, 2020...we can wait for some more days for offline utility to come or any clarification/exemption from department regarding same.

Update : 06th August, 2020

Offline utility to prepare Form GSTR-4, Annual Return by the composition taxpayers is now available in download section of portal. This excel based utility is designed to help taxpayers to prepare Form GSTR-4 annual return offline.

It was must needed Sagar sir. Thanks to inform sir.

Yes there is no issue in importing goods