I have purchased exempt goods (printed books) from unregistered supplier. I am a composition tax payer and supplying both taxable and exempt goods. How to show exempt goods received from unregistered parties in Table No.4C of GSTR-4 Annual Return: (1) RCM applicable- No-Value of supply; or (2) RCM applicable-Yes-Tax Rate 0-Value of supply.
Which of the above method is correct? I shall be obliged for your kind guidance.
20 August 2020
Your question is not clear as the table 4C is asking only the invoice details, so give as it is. No need to mention anything related to RCM.
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