The Synthetic & Rayon Textiles Export Promotion Council

Clarification on the manner of filing the Quarterly Return by Composition Dealers in FORM GSTR-4

Circular No.ES/ 252/ 2018-19                                              18th October, 2018

To: Members of the Council               

Sub.: Clarification on the manner of filing the Quarterly Return by Composition Dealers in FORM GSTR-4

Dear Member,


We would like to inform you that Ministry of Finance has issued Press Release dated 17th October, 2018 clarifying about the doubts regarding filing of Quarterly Return by Composition Dealers in FORM GSTR-4.

GSTR-4 is a quarterly return to be filed by any taxpayer who has opted for a composition scheme and whose turnover is less than Rs. 1 crore.

The Board had noticed that there are doubts regarding the manner of filing the quarterly return by Composition Dealers in FORM GSTR-4 in the absence of auto-population of the details of inward supplies (other than supplies attracting reverse charge) received from registered suppliers exist amongst taxpayers.

In this regard, Board has 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.

You may be aware, Serial number 4A of Table 4 of Form GSTR- 4 gives details of purchases made from GST registered vendors.  The last date for filing GST returns for the July- September quarter for such dealers is 18th October, 2018.

Please note that the required changes in the CGST Rules, 2017 would be notified shortly. This clarification may address the ambiguities which some of the composite dealers might face on the above doubts.

Members may kindly make a note of the above.

Thanking you,

Yours faithfully,

S. BALARAJU
EXECUTIVE DIRECTOR