कंपोजिट करदाताओं को जीएसटीआर 4 में आवक आपूर्ति के विवरण का जिक्र करना आवश्यक है

Composition Taxpayers need to mention details of Inward Supplies in GSTR 4

GST authority introduced Composition Scheme to give relief to the small taxpayers. Composition Taxpayers need to file only one return i.e. GSTR 4 / Quarter and one annual return i.e. GSTR 9/ 9A/ 9B/ 9C.

here is no need to give details of Outward supplies (Sales) in GSTR 4, you need to enter only Total turnover in GSTR 4, upon which tax will be calculated. Till Oct-Dec quarter, FY 2017-18, there is no need to give details of Inward supplies from registered suppliers other than supplies attracting reverse charge in GSTR 4 but from Jan-Mar Quarter, FY 2017-18, Taxpayers need to give details of all inward supplies.

Take a look on Important changes in GSTR 4 here Details of all Inward Supplies (Purchases including reverse charge and other than reverse charge) should be mentioned in GSTR 4 (Earlier, taxpayers need to mention inward supplies attracting reverse charge). All Inward supplies from registered suppliers (including reverse charge and other than reverse charge) should be entered in the Table 4-A&B (B2B) in the excel sheet of the Offline tool. All amendment tables are available in GSTR 4 offline tool from Jan-Mar quarter, FY 2017-18.