GSTR4 ANNUAL RETURN

No, there is no need to give detail of Purchase and he is not eligible also for ITC

But there is a column in gstr4 .

It is not necessary to give purchase details since the dealer has not claim ITC.

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 .

It's better to provide details of Inward Supplies ( Purchases ) in your FORM GSTR-4.