Latest Query & Reply

Do we need to provide details of each invoice of PURCHASES & SALES in GSTR-4 return (composition) of July to Sept 2018?? If yes, is it mandatory??

Reply

Mandatory details to be mentioned in respect of sales and purchases in GSTR-4 for July-Sept 2018 is as follows—

1) Sales —only total turnover (net of advance and goods returned) needs to be given instead of details of each sales invoice.

2) Purchases—Inward supplies invoice wise received from a registered supplier i.e. B2B (including supplies attracting reverse charge)