Gstr-4 annual return inward supplies doubt 22-23

A registered composite scheme dealer annual return Gstr-4 f.y.22-23 filed.
question:
1.inward supplies details (purchase invoices uploaded) compulsory or not compulsory f.y 22-23.

2.purchase details as per books and orginal invoices rs:50 lacs( or )
purchase details as per rs:55 lacs in gst portal. (or)
purchase invoice details as per income tax portal rs: 40 lacs
dealer above mentioned options show in gstr-4 annual return correct procedure