GSTR 4 ANNUAL RETURN

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 .

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.

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

Dear Sagar Patel 👍👍

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

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.

GSRT4  ANUUAL RETURN FILE mandatory OR NOT

 

GSTR-4 annual return filing is mandatory