filing of itr 4 of exempted service

Either wait for next version of ITR Utility

Or raise Grievance online for not able to file return, and wait for resolution

Or fill....... '00PAN000' in field GST no, and '0' under turnover reported...... it is accepted by utility. (PAN here means 10 digit pan no. of the assessee)

Defective return under which code???

For any defect  in ITR section 139(9) can be applied , and sec. 154(1) is for rectification after assessment........

And there is no code for 'GST data' defect in sec. 139(9) !!!

What a pity state of tax payers............

Under GST act, it is clearly defined that the dealers having exclusive supply of exempted goods are not required to register under GST, even if exceeded basic exemption limit of 20 lakhs in previous year.

Under Income tax there is no section, which defines that ITR will not be accepted if you do not disclose GSTIN even though you may not be liable to register under the act........... But if you do not file ITR within due date, you will be fined U/s. 234F........

AND the ITR utility produced by CBDT do not accept the ITR without GSTIN, even if not required to registered under GST.............

AND the tax authority/helpline not able to rectify/clarify the issue........

STILL the tax payers are worried about defective return consequences(even when no such code exists in the IT act), for no fault of its own !!!!