Ministry of finance has clarified that in case of composition dealer , details in serial no 4A which is related to purchased made by composition dealer is not required to be filled by the composition dealer in quarterly return GSTR-4.
Clarification on the manner of filing the Quarterly Return by Composition Dealers in FORM GSTR-4
Posted On: 17 OCT 2018 3:10PM by PIB Delhi
It has been brought to notice that doubts regarding the manner of filing the quarterly return by Composition Dealers in FORM GSTR-4 in the absence of auto-population of the details of inward supplies (other than supplies attracting reverse charge) received from registered suppliers exist amongst taxpayers.
In this regard, it is to clarify that the taxpayers who have opted to pay tax under the composition levy shall not furnish the data in serial number 4A of Table 4 of FORM GSTR-4. The required changes in the CGST Rules, 2017 would be notified shortly.
Same information has also been shared on twitter by Ministry of Finance.
Informed that doubts regarding the manner of filing the Quarterly Return by Composition Dealers in FORM GSTR-4 in the absence of auto-population of details of inward supplies(other than supplies attracting Reverse Charge)received from registered suppliers exist amongst taxpayers.— Ministry of Finance (@FinMinIndia) October 17, 2018
This is welcome step but it must have been announced earlier so that considerable time may have been saved.Notification in this regard is awaited.