There are many dealers who found some problems in filing the GST Returns. Let us know about some intricacies involved in GSTR 4.

1. As per Rule 62 sub-rule (3)(a) of CSGT Rules, 2017 Part-A (as on 31.12.2018), composition dealers are required to furnish invoice wise inter-state and intra-state inward supplies received from registered and unregistered persons in the Form GSTR-4. In the instructions provided in the form GSTR-4 of CGST Rules, 2017 Part-B (Forms), it is clearly mentioned that Table 4A will be auto-populated from the information reported by supplier in GSTR-1 and GSTR-5.

2. It is mentioned in the GST Law that details shall be auto-populated in GSTR-4A. However, due to technical issues or when the supplier failed to file GSTR-1 or GSTR-5, this auto-population is not there. In some cases, details are auto-populated in GSTR-4A but the same is does not get reflecting in Table 4A of GSTR-4.

3. In such cases, taxpayer has to suffer the pain of punching the inward details manually from the books. In all such cases, now a relief has been granted by Finance Ministry. The Ministry of Finance on 17-10-18 issued a press release & clarified the taxpayers who have opted to pay tax under the composition levy shall not furnish the data in Table 4A of Form GSTR-4.