Inward Supplies (Purchases) in GSTR-4 & information about annual GSTR

GST authority introduced Composition Scheme to give relief to the small taxpayers. Composition Taxpayers need to file only one return i.e. GSTR 4 / Quarter and one annual return i.e. GSTR 9/ 9A/ 9B/ 9C

There is no need to give details of Outward supplies (Sales) in GSTR 4, you need to enter only Total turnover in GSTR 4, upon which tax will be calculated. Till Oct-Dec quarter, FY 2017-18, there is no need to give details of Inward supplies from registered suppliers other than supplies attracting reverse charge in GSTR 4 but from Jan-Mar Quarter, FY 2017-18, Taxpayers need to give details of all inward supplies.

Read the Official Notification regarding new version of GSTR 4

Take a look on Important changes in GSTR 4 here

• Details of all Inward Supplies (Purchases including reverse charge and other than reverse charge) should be mentioned in GSTR 4 (Earlier, taxpayers need to mention inward supplies attracting reverse charge).
• All Inward supplies from registered suppliers (including reverse charge and other than reverse charge) should be entered in the Table 4-A&B (B2B) in the excel sheet of Offline tool.
• All amendment tables are available in GSTR 4 offline tool from Jan-Mar quarter, FY 2017-18.

Download GSTR 4 (v2.0) here



What about Annual GST Return

As the FY 2017-18 is over, many taxpayers are thinking that when they need to file Annual GST Return i.e. GSTR-9/ 9A/ 9B/ 9C. But the fact is, there is no official notification is available regarding GSTR-9 till now.

Circular regarding GST Return filing

According to sources Annual GST Return should be filed on or before 31st December of subsequent financial year.

For example:
Due date of filing Annual GST Return for FY 2017-18 is 31st December, 2018


So that's it about latest changes in GSTR-4 and information about Annual GST Return. For more queries, comment below.

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