Ankita Khetan | Apr 17, 2018 |
How to file GSTR -4 clarified vide a press release dated 17th April 2018
Composition Dealers who are required to file the quartely return FORM GSTR -4. They are facing problems with non functioning of auto populated feature for the details of theinward supplies as well as where the tax is paid on reverse charge basis. So it is hereby carified that the taxpayers who have opted for composition levy are not required to furnishthedata in serial number 4A of Table 4 of FORM GSTR-4.
The above exemption of not furnishing the details inserial number 4A of Table 4is allowed for the following quarters :
You May Also Like:
17th April, 2018
Subject: Clarification on the manner of filing the quarterly return by compositiondealers in FORM GSTR-4
Doubts are being raised about the manner of filing the quarterly return by compositiondealers in FORM GSTR-4. In particular, there is a doubt with respect to the instruction at Sl.No. 10 appended to the said FORM which reads as below:
For the tax periods July, 2017 to September, 2017 and October, 2017 to December,2017, serial 4A of Table 4 shall not be furnished.
2. In this regard, it is hereby clarified that since auto-population of the details of theinward supplies including supplies on which tax is to be paid on reverse charge is not taking place, taxpayers who have opted to pay tax under the composition levy shall not furnish thedata in serial number 4A of Table 4 of FORM GSTR-4 for the tax periods January, 2018 toMarch, 2018 and subsequent tax periods.
*********
You may also like :
In case of any Doubt regarding Membership you can mail us at [email protected]
Join Studycafe's WhatsApp Group or Telegram Channel for Latest Updates on Government Job, Sarkari Naukri, Private Jobs, Income Tax, GST, Companies Act, Judgements and CA, CS, ICWA, and MUCH MORE!"
