GST

Dealers opting composition Scheme need not fill serial number 4A of Table 4 of GSTR-4

Dealers opting composition Scheme need not furnish the data in serial number 4A of Table 4 of FORM GSTR-4 – Finance Ministry

Finance Ministry has clarified the doubts regarding the manner of filing the Quarterly Return by Composition Dealers in FORM GSTR-4 in the absence of auto-population of details of inward supplies(other than supplies attracting Reverse Charge)received from registered suppliers exist amongst taxpayers.

In this regard, it has been 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.

Share

Recent Posts

  • RTI

Lokayukta Police not exempt from disclosure of information under RTI Act 2005 – SC

Lokayukta Police not an ‘intelligence and security’ organisation  and hence not exempt from disclosure of information under RTI Act 2005…

1 day ago
  • Income Tax

Payment of imprest whether a transfer within the meaning of section 269ST

Payment of imprest whether a transfer within the meaning of section 269ST – case remanded for determination In a recent…

3 days ago
  • ICAI

CA Misconduct – Order quashed as judgment not passed by same members who heard arguments.

CA Misconduct – Appellate order quashed as final judgment was not passed by same members who heard arguments. In a…

5 days ago
  • Insurance

Deceased homemaker can not be considered as dependant for award of compensation under MV Act – SC

Deceased homemaker can not be considered as dependant for award of compensation under MV Act. Courts to award a composite…

5 days ago
  • Income Tax

CIT notice u/s 263 quashed as AO rightly took DVO value of property as actual sale price

CIT Revision notice u/s 263 quashed as the Assessing Officer rightly taken DVO value of property sold as actual sale…

1 week ago
  • GST

Extension of timeline for implementation of Ship To GSTIN & Voluntary Closure of E-Way Bill functionalities

Extension of timeline for implementation of mandatory "Ship To GSTIN" and Voluntary Closure of E-Way Bill functionalities GSTN Advisory dated…

1 week ago