Gstr 4 related query.......

A user is seeking guidance on filing their GSTR 4 annual return. Their proprietorship firm is registered under the composition scheme and had a turnover of approximately 55 lakhs in FY 19-20. The main issue is that they have no purchase bills as they did not provide their GST number to sellers, meaning purchases were not reflected in GSTR 4A. They are unsure how to file their annual return and whether to declare an approximate purchase figure in table 4C. Other users have advised that this practice could lead to penalties and interest due to fraudulent behaviour, and that unregistered purchases need to be declared accurately, pan-wise, rate-wise, and state-wise, provided proper documentation exists.