Return Question No.105

QUESTION

Whether in form GSTR4 we have to feed purchase deatils

ANSWER

Facts of the case : Whether purchase details are required to be feeded in GSTR-4

Law applicable:

Form GSTR-4

4. Inward supplies including supplies on which tax is to be paid on reverse charge

GSTIN of supplier	Invoice details			Rate	Taxable value	Amount of Tax				Place of supply (Name of State/UT)
	No.	Date	Value	Rate	Taxable value	Integrated Tax	Central Tax	State/UT Tax	CESS	Place of supply (Name of State/UT)
1	2	3	4	5	6	7	8	9	10	11
4A. Inward supplies received from a registered supplier (other than supplies attracting reverse charge)

4B. Inward supplies received from a registered supplier (attracting reverse charge)


4C. Inward supplies received from an unregistered supplier

4D. Import of service

INSTRUCTIONS
4. Table 4 to capture information, on a consolidated basis, related to inward supplies, rate-wise, GSTIN wise:

Interpretation: In FORM GSTR-4, Table 4 is related to ''Inward supplies including supplies on which tax is to be paid on reverse charge'' in which:
(i) Table 4A is to capture inward supplies from registered supplier other than those attracting reverse charge;
(ii) Table 4B is to capture inward supplies from registered supplier attracting reverse charge;
(iii) Table 4C is to capture supplies from unregistered supplier;
(iv) Table 4D is to capture import of services.

Conclusion: You are required to feed purchase details on consolidated basis, rate wise and GSTIN wise in FORM GSTR-4.(Reply dt.24.08.2020)