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composition tax dealer

06 January 2019

is it required to upload purchase while filing return by a composition dealer? is their any notification or clarification for these?

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4 Replies

Vinod Babu (24196 Points)
Replied 06 January 2019

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Whether it is mandatory to furnish inward details in Table 4A of GSTR-4?

What do Statutory Provisions say?

As per Rule 62 sub-rule (3)(a) of CSGT Rules, 2017 Part-A (as on 31.12.2018), Composition dealers are required to furnish invoice wise inter-State and intra-State inward supplies received from registered and unregistered persons in the FORM GSTR - 4

And as per FORM GSTR-4 of CGST Rules, 2017 Part-B (Forms) (as on 31.12.2018), in the instructions provided it is clearly mentioned that TABLE 4A will be auto-populated from the information reported by Supplier in GSTR-1 and GSTR-5.

Practical Difficulties:

As mentioned in the GST law, details shall be auto-populated in GSTR-4A, but due to technical issues and in some cases, where supplier failed to file GSTR-1 or GSTR-5, this auto-population is not happening.

And even some cases where details are auto-populated in GSTR-4A but the same is not reflecting in Table 4A of GSTR-4. And Taxpayer has to suffer to upload the inward details manually from the books.

Relief:

Considering the practical difficulties and to facilitate simple return filing process, The Ministry of Finance on 17-October-2018issued a press release & clarified the taxpayers who have opted to pay tax under the composition levy shall not furnish the data in Table 4A of FORM GSTR-4.

Conclusion:

As Inwards details are not auto-populating and taking Press Release issued on 17th of October,2018 as a base & based on department internal communication

In my Opinion REPORTING OF TABLE 4A IN GSTR-4 IS NOT MANDATORY.

The author is an upcoming Chartered Accountant, at present working as an Article Assistant in Hyderabad. He is a regular contributor on Taxation and can also be reached at cavinayreddy @ icai.org

B Vinay Reddy
05 January 2019
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Pankaj Rawat (GST Practitioner) (55057 Points)
Replied 06 January 2019

Yes As per Notification 60/2018 , CT
In GSTR 4
Information against the Serial 4A of Table 4 shall not be furnished. (B2b)

But 4b inward supply under RCM has to be reported

Vinod Babu (24196 Points)
Replied 06 January 2019

Purchase with Reverse charge and unregistered purchase are compulsory required to be shown in gstr 4.
B2B purchase is not compulsory and no need to be shown in gstr4.

pritesh (CA Final student) (7101 Points)
Replied 07 January 2019

No it is not required.

log in to portal then go to oct to dec quarter open that...you will get some points. read the last point....it is clearly mentioned that no need to give purchase details.