Composition Taxpayer

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Sir I have no file GST R 9 A for composition dealer for both years 2017-2018 and 2018-2019 due to waived off by GST council on its 37 th meeting in Goa my question is that I have filled all GST R 4 A with out ward supply and paying tax on that but I have not filled inward supply in this form I want to know that what implications for that
Replies (2)
Yes as per Notification 47/2019 CT to furnish annual return is optional for taxpayer whose aggregate turnover is below 2 crore.

There is no any such information from council that inward supply need not to provided in GSTR 4 annual return form.

So its mandatory in that case & if your case is selected for assessment/scrutiny , the penalty can be levied u/s 125 of CGST Act.
Here, the point goa is irrelevant.
The turnover is the threshold limit.
Turnover Rs.2 crore.


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