Answer

1. F

   Facts

   Report purchases in Table 4 net of credit notes, debit notes and advances. Table 4A is for normal purchases from registered suppliers and Table 4B for those under reverse charge.

2. P

   Provisions and law

   • Rule 62, CGST Rules 2017Quarterly CMP-08 statement and annual GSTR-4 return for composition taxpayers
3. A

   Analysis

   The GSTR-4 FAQ says Table 4 entries are net of credit and debit notes and advances. Example: purchases from registered suppliers ₹8,00,000 with credit notes of ₹30,000 are reported as ₹7,70,000. Use your purchase register and GSTR-2B to compile supplier-wise figures.

4. C

   Conclusion

   1. 1Pull supplier-wise purchases from your register.
   2. 2Reduce credit notes and add debit notes.
   3. 3Enter normal purchases in Table 4A.
   4. 4Enter reverse charge purchases in Table 4B.

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