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.
When assessee failed to explain source of purchases expenditure, estimating profit rate was contrary to provision of Section 69C which…
Income Tax Department not trusted even upon its lawyers – SC slams ITD on adopting a long process resulting delay…
When goods are loaded in two trucks with one e-way bill specifically mentioning both truck numbers, no intention to evade…
GOI makes four new Labour Codes effective from 21st November 2025 Government of India has announced that the four Labour…
Provident fund dues definitely have a first charge over claim of bank under SARFAESI Act – Supreme Court In a…
CBDT notifies the Capital Gains Accounts (Second Amendment) Scheme, 2025 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT…