Clarification on the manner of filing the quarterly return by composition dealers in FORM GSTR-4

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The Central Board of Indirect Tax & Customs (“CBIC”) have issued a Press Release dated April 17, 2018, clarifying the manner of filing Quarterly Return by Composition Dealer in Form GSTR – 4.

It has been 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.

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