GSTR-4 FURNISHING OF DETAILS IN TABLE 4-A CERTAIN CLARIFICATIONS
ISSUED
The Goods and Services Tax Act,
2017 came into for with effect from 1.7.2017 in India.
The taxpayers opted for
Composition has to file Quarterly returns for the periods Jul-Sep, Oct-Dec and
Jan-Mar. The taxpayers have been instructed in the GST portal as shown below
under GST News and Updates:
GST News
and Updates
Date:
10/04/2018.
For
preparing your GSTR-4 for the 4th quarter (Jan . Mar), 2017-18, a new version
of GSTR-4 offline tool (V2.1) is now available in .Download. section from 6th
April 2018. Please note, that declaring inward supplies details received from
the registered suppliers (other than supplies attracting Reverse Charges) under
Table 4A in the offline tools of GSTR-4 is mandatory. Table 4A and 4B of GSTR-4
is combined in the excel sheet of offline tool and return filers are required
to specify .Yes. or .No. in the column of .Reverse Charge Status. to select the
nature of supply. In case supplies are not related to reverse charge .No.
option is to be selected.
GST
PORTAL DISPLAYED THE FOLLOWING SCROLLING MESSAGE:
For preparing GSTR-4 by Comp. taxpayers for 4th qtr. (Jan .
Mar), 2017-18, a new version of GSTR-4 offline tool (V2.1) is now available in
"Download" section from 06-Apr-2018. Table 4A of GSTR-4 is required
to be filed mandatorily in this last qtr.
The Government has issued the following Press
Release regarding the furnishing of details in Table
Press release dated 17.4.2018.
Subject: Clarification on the manner of filing
the quarterly return
by composition
dealers in FORM GSTR-4
Doubts are being raised
about the manner of filing the quarterly return by composition dealers 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 the inward 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 the
data in serial number 4A of Table
4 of
FORM GSTR-4 for the tax periods January, 2018 to March,
2018 and subsequent tax periods.