Composition Dealers not required to furnish 'inward supply' details in quarterly return in GSTR-4

Oct 17,2018

Finance Ministry issues clarification on the manner of filing the Quarterly Return by Composition Dealers in FORM GSTR-4; Explains that such taxpayers need not furnish the data in serial number 4A of Table 4 of FORM GSTR-4 i.e. Inward supplies received from a registered supplier (other than supplies attracting reverse charge); Clarification has been issued pursuant to doubts regarding the manner of filing such Quarterly Return in absence of auto-population...

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