GSTR 4 ANNUAL RETURN

Vijay Mohan (609 Points)

23 July 2020

is it mandatory to give purchase details in GSTR 4.UNDER THE CoLOUMN INWARD SUPPLIES.

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Sagar Patel (Tax and Business Consultant) (11591 Points)
Replied 23 July 2020

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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Online GST Certification Course

Vijayprakash P (1313 Points)
Replied 23 July 2020

Composite dealers under GST need not file the details of Purchase made from their Vendors at the time of filing quarterly return GSTR4, but serial No4A of Table of Form GSTR4 gives details of Purchases made from GST registered vendors. In this regard Finance Ministry clarified that the taxpayers who have opted to pay tax under the Composition levy shall not furnish the data in serial number 4A of Table of Form GSTR4.

Shivam RC (Student) (23658 Points)
Replied 23 July 2020

It's not mandatory, but it's better to disclose the Purchase details in your FORM GSTR-4.

Pankaj Rawat (GST Practitioner) (53185 Points)
Replied 23 July 2020

Dear Sagar Patel 👍👍

deep1976 (propreitor) (243 Points)
Replied 24 July 2020

par how to declare figures in 4 a lumspum will do individual will be hetic plus error ,ant offline tool available

Sagar Patel (Tax and Business Consultant) (11591 Points)
Replied 06 August 2020

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.

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