View All Due Date - IT || Invoice-wise Reporting Functionality in Form GSTR-7 on portal || Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Sikkim || Reporting of HSN codes in Table 12 and list of documents in table 13 of GSTR-1/1A || Due Date - IT || Due Date - GST || Faqs on Notification No. 36/2025 dated 22.04.2025 || Due Date - GST || Due Date - GST || Claims that Government is considering levying Goods and Services Tax (GST) on UPI transactions over Rs.2,000 are completely false, misleading, and without any basis || CBIC issues revised instructions for processing applications for GST registration by CBIC formations || Instructions for processing of applications for GST registration || Due Date - GST || Due Date - IT || Due Date - IT || Due Date - GST || Advisory on reporting values in Table 3.2 of GSTR-3B || Advisory on Table-12 of GSTR-1 or GSTR-1A || Due Date - GST || Due Date - GST || Due Date - IT || Advisory on Case Sensitivity in IRN Generation || Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Assam || 2 Factor Authentication (2FA) is mandatory for all Taxpayers and Transporters from the 1st of April 2025 || Due Date - IT ||

GST

GSTR-4—Important information

As per notification no. 26/2018 central tax (Central Goods and Services Tax (Fifth Amendment Rules, 2018) dated 13.06.2018, in FORM GSTR-4, detail required in serial 4A of Table 4 for tax periods—

  1. July, 2017 to September, 2017,
  2. October, 2017 to December, 2017,
  3. January, 2018 to March, 2018 and
  4. April, 2018 to June, 2018,

shall not be furnished.

Serial 4A of Table 4 requires the composition dealer to furnish details of inward supplies received from a registered supplier (other than supplies attracting reverse charge). On the basis of above notification it was waived upto June, 2018.

Therefore, now it is mandatory to show purchases (inward supplies from registered dealer) in GSTR-4 for the quarter July, 2018 to September, 2018.