The quarterly return for the quarter ending 31/03/2018 for a composition dealer is to be filed by 18th of April 2018. The professionals as well as the dealers were cought unawares when they came to know about the new offline utility made available on 06/04/2018 on the GSTN Portal.

As per this new offline utility the composition dealer has to provide invoice wise details of inward supplies during IVth Quarter.  It is very surprising that the person under regular registration has to file only GSTR-1, meaning thereby that he has to give details of outward supplies only.

The inward supplies/purchases are to be auto populated and the return in GSTR-2 has been deferred till June 2018. We are unable to understand the logic behind the requirement of giving invoice wise details of inward supplies by the composition dealer.

The composition dealers are small tax payers who are maintaining the books of account manually. It is very difficult for such tax payers to provide the invoice wise details of inward supplies.

Moreover the majority of invoices contain multiple items with different rate of taxes as a result of which the number of entries in the 4-A sheet of GSTR-4 will be much more than the number of invoices. Under these circumstances an appeal is being made to the authorities to defer the requirement of giving details of inward supplies. This will go a long way in giving a sigh of relief to the affected persons.

(Author is President, Patiala Tax Bar Association and Vice President, Punjab Tax Bar Association)

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    Correct sir. Even Rule 69 says auto populated purchases from reg dealers reflected in GSTR 4a to be utilised for preparing GSTR 4. When gstr 4a not enabled, how can they ask same. As a secretary of Sirsi (karnataka) Tax Pract Association, we support your appeal.

  2. vishaltilokani says:

    Dear Sir,
    Ur opinion is logical bcoz for regular dealers GSTR-2 &3 is deffered till 30.06.18 so how can govt ask details about inward supplies made by composition dealers.There is no reason for giving invoice-wise details of inward supplies

  3. Ashwani Abrol Advocate says:

    Singla g, deserves all appreciation for taking up this issue.Absolutely there is no logic for the requirement of invoice wise details by Composition dealer at this stage I.e. 4th Q only, whereas regular dealers r nt yet required to file purchase returns.Futhermore,asking for purchase details for 4th Q will nt serve any purpose.This requirement should b deferred till annual return, when Gst purchase of all 3Quarters can b required for cross matching purposes.Also, by that time, accounting softwares will b ready to prepare proper forms.This matter needs urgent attention of Finance Ministry, to save all concerned from genuine hardships.

  4. kumar says:

    your opinion is correct sir
    within short time how to file gstr 4 with all purchases
    department also think and divided two way like GSTR +3B +GSTR 1

    same way GSTR 4 + GSTR 1A(purchase bills)
    or time extended

    1. PL CHOUDHARY says:

      Even if we give purchase details in GSTR 4-A, the same is not been displayed in GSTR-4 return at the time of filing of return. Hence in my opinion there is no requirement to give any purchase details (except for reverse charge).

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March 2021