Filing of Form GSTR-4 -Inward details in Table 4A is mandatory or not?
There are lot many dealer who are finding some problem in filing the GST Returns. Let us know about some intricacies involved in GSTR 4.
As per Rule 62 sub-rule (3)(a) of CSGT Rules, 2017 Part-A (as on 31.12.2018), Composition dealers are required to furnish invoice wise inter-State and intra-State inward supplies received from registered and unregistered persons in the FORM GSTR – 4. In form GSTR-4 of CGST Rules, 2017 Part-B (Forms), in the instructions provided it is clearly mentioned that TABLE 4A will be auto-populated from the information reported by Supplier in GSTR-1 and GSTR-5.
Though it is mentioned in the GST law, details shall be auto-populated in GSTR-4A either due to technical issues or when the supplier failed to file GSTR-1 or GSTR-5, this auto-population is not there. In some cases where details are auto-populated in GSTR-4A but the same is not getting reflecting in Table 4A of GSTR-4.
In such cases, Taxpayer has to suffer the pain of punching the inward details manually from the books.
In all such cases, now a relief has been granted by Finance Ministry.
The Ministry of Finance on 17-10-18 issued a press release & clarified the taxpayers who have opted to pay tax under the composition levy shall not furnish the data in Table 4A of FORM GSTR-4.
Vide Notification No. 60/2018-CT dated 30/10/18 government amended GSTR-4 as below.
“10. Information against the Serial 4A of Table 4 shall not be furnished.”
In short, “REPORTING OF TABLE 4A IN GSTR-4 IS NOT MANDATORY NOW.”