Kollipara sundaraiah asked 2 years ago
Sir,
A gst composite scheme dealer Annual return gstr-4 filed in f.y.19-20.but dealer inward supplies details(purchases invoices from registered dealers)cloumn.no.4 not uploaded in gstr- 4 Annual return 19-20.
Question:
Dealer purchases invoices not uploaded if future any problems.
A.D. Chhoker answered 2 years ago
w,e,f FY 2019-20 GSTR-4 is required to be filed annually and GST-4 cannot be amended.
Earlier GSTR-4 was required to be filed quarterly and any error in one period could be rectified in next quarter but this is not possible w.e.f. FY 2019-20 as GSTR-4 is now filed annually.
Hence now if any figure is wrongly punched in GSTR-4, it can only be rectified in GSTR-9A . You can edit auto populated figure in GSTR-9A.
Filing requirement of GSTR-9A for FY 2017-18 & 2018-19 is waived off. but for FY 2019-20, GSTR-9A can be filed upto 31-12-2020.
Hence you need to rectify the inward supply detail while filing GSTR-9A.
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