Is it mandatory to provide B2B & URD purchase in GSTR-4 for FY.2019-20? Can we skip it?

Reply—Table 4 of Gstr-4 capture information, on a consolidated basis, related to inward supplies, rate-wise, GSTIN wise:

(i) Table 4A to capture inward supplies from registered supplier other than those attracting reverse charge;  

(ii) Table 4B to capture inward supplies from registered supplier attracting reverse charge;

(iii) Table 4C to capture supplies from unregistered supplier;

(iv) Table 4D to capture import of services.

There is no exemption for not furnishing details of inward supply while filing GSTR-4 as of now. Thus taxpayer cannot skip to provide details of inward supplies while filing GSTR-4 (annual)

Taxpayer is required to provide the consolidated figures of inward supplies made during financial year in above stated categories.