gstr4

Example: Where Sale TO for the Quarter is 1,00,000 and Purchases from Registered dealer is 2,00,000, then there might be a case where the compoisition tax payer is supressing his sales figure.

Also vice versa where the seller has sold goods to the compostion tax payer and not showing the sales in his GSTR-1 but when the Composition taxpayer shows the same amount under inward supplies from registered person, then this will help tax official a check on the supplier as to why the same amount is not shown in GSTR-1.

Any Other views on the same is appreciated