GSTR 4 Annual Return

Under table 4-A-B.
yes tax rate need to be reported .

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 provide it

Thank you Pankaj ji for your valuable reply.
but need some more clarification...
as you know composition tax payer are not eligible to collect tax and will issue bill of supply only In which there are no seperate disclosure of taxable value, Tax rate, Tax amount but only Invoice value.
so my question is -
when I procure supply from other composition tax payer, only Invoice value is mentioned in bill of supply.
but in Tabel 4A of GSTR 4 Annual Return, interalia, there is mandatory field of Taxable Value & Tax rate
so how will such inward supply be disclosed in Table 4A ?

Dear Himanshu

you can declare the value of bill as taxable value & select the tax rate 1%

for eg. reced bill for rs. 1000 from composition dealer , can report 1000/- as taxable value therein

Dear Himanshu

you can declare the value of bill as taxable value & select the tax rate 1%

for eg. reced bill for rs. 1000 from composition dealer , can report 1000/- as taxable value therein

Thank you Pankaj ji

You are welcome