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 (i.e GSTR 4) was used to file on Quarterly 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 .
Offline utility to prepare Form GSTR-4, Annual Return by the composition taxpayers is now available in download section of portal. This excel based utility is designed to help taxpayers to prepare Form GSTR-4 annual return offline.
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