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GSTR4 ANNUAL RETURN

Vijay Mohan (637 Points)

21 July 2020

is it necessary to give purchase details in GSTR4. SINCE THE Dealer not claiming ITC WHY PURCHASE DETAILS.

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5 Replies

annu Goyal (1102 Points)
Replied 21 July 2020

No, there is no need to give detail of Purchase and he is not eligible also for ITC

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Vijay Mohan (637 Points)
Replied 21 July 2020

But there is a column in gstr4 .

Vijayprakash P (1313 Points)
Replied 21 July 2020

It is not necessary to give purchase details since the dealer has not claim ITC.

Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 22 July 2020

Notification 60/2018 CT was issued clarifying that purchase figures are not required to provide in GSTR 4 for Composition dealer , But .. at that time the said form was used to file on Qtly basis by Composition Dealer.

But now as the same has to be filled annually , so in my view need to decare purchase figures.

Note : There is no harm in declaring Inward supply , but can be ask by proper officer if not provided. So it's better to do provide .