CBIC clarifies Manner of filing Quarterly Return by Composition Dealers in FORM GSTR-4

Oct 19, 2018 | by Avantis RegTech Legal Research Team


The Central Board of Indirect Taxes and Customs (CBIC) on October 17, 2018 has given clarification on the manner of filing the quarterly return by composition dealers in FORM GSTR-4.

The CBIC was informed of the doubts regarding the manner of filing the quarterly return by composition dealers in FORM GSTR-4 in the absence of auto-population of the details of inward supplies (other than supplies attracting reverse charge) received from registered suppliers exist amongst taxpayers.

 In this regard, the CBIC has clarified that the 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.

The required changes in the CGST Rules, 2017 would be notified shortly.

[Press Release dated October 17, 2018]

URL: http://www.cbic.gov.in/resources//htdocs-cbec/press-release/press-release-GSTR-4.pdf;jsessionid=EDCBDF7D9051351CE57A00DBAB356A77


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