Clarification on the manner of filing the Quarterly Return by Composition Dealers in FORM GSTR-4

Goods and Services Tax – GST – Dated:- 17-4-2018 – Doubts are being raised about the manner of filing the quarterly return by composition dealers in FORM GSTR-4. In particular, there is a doubt with respect to the instruction at Sl. No. 10 appended to the said FORM which reads as below: For the tax periods July, 2017 to September, 2017 and October, 2017 to December, 2017, serial 4A of Table 4 shall not be furnished. In this regard, it is hereby clarified that since auto-population of the detail

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