GST
Reporting purchases from unregistered sellers
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Facts
Purchases from unregistered suppliers go in Table 4C. Report them even though no GST was charged.
Provisions and law
- Rule 62, CGST Rules 2017Quarterly CMP-08 statement and annual GSTR-4 return for composition taxpayers
Analysis
The FAQ lists Table 4C for inward supplies from unregistered suppliers. Where reverse charge applies to such a purchase, the tax flows into the liability tables after you click Proceed to File. Example: vegetables bought from farmers for a composition restaurant are reported in 4C. Keep purchase vouchers for these.
Conclusion
- Total purchases from unregistered sellers.
- Separate any that attract reverse charge.
- Enter them in Table 4C.
- Check the computed liability before filing.
A Savvy can do this for you
GSTR-4 annual return for composition dealers
₹999
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