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—
- July, 2017 to September, 2017,
- October, 2017 to December, 2017,
- January, 2018 to March, 2018 and
- 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.