View All Due Date - GST || Due Date - IT || Due Date - IT || Due Date - GST || Due Date - GST || Due Date - GST || Due Date - IT || Advisory for Simplified GST Registration Scheme || Advisory : Introduction of Import of Goods details in IMS || Due Date - IT || Advisory to file pending returns before expiry of three years || Extension of timelines for filing of various reports of audit and Income Tax Returns (ITRs) for the Assessment Year 2025-26 || CBDT extends due date for furnishing Return of Income for the Assessment Year 2025-26 under the Income-tax Act, 1961 (the Act) || Due Date - GST || Introduction of "Pending" Option for Credit Notes and declaration of Reversal amount in IMS || Advisory for GSTR 9/9C for FY 2024-25 || Due Date - IT || Due Date - GST || Due Date - GST || Due Date - GST || Attention : Important Advisory on IMS || Due Date - IT || Due Date - IT || Invoice-wise Reporting Functionality in Form GSTR-7 on portal || Advisory to file pending returns before expiry of three years ||

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.