Purchase Details not required in GSTR 4 ( serial No 4A of Table 4 )

Form GSTR-4 is for Quarterly return for registered person opting for composition levy.

Now composition scheme dealer is not required to give details of Serial No 4A. of Table 4 i.e  Inward supplies received from a registered supplier (other than supplies attracting reverse charge)  in GSTR 4

By Notification No. 60/2018 – Central Tax Dated  30th October, 2018 Govt has amended the Instruction No 10 of Form GSTR 4 as follow :-

“10. Information against the Serial 4A of Table 4 shall not be furnished.”.

Serial No 4A of Table 4 was as follow

 

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