A gst registered composite scheme dealer Annual return gstr-4 filed in 19-20.but dealer mistake sales of taxable turnover amount(1%tax rate goods ) not reported table 6 in gstr4.dealer sales turnover and tax paid every quarter shown in cmp-08 composite return filed.
Questions:
Dealer inward supplies detailes(purchases invoices upload) compulsory
2.composite dealer gstr4 and gstr9 a both returns filed compulsory.
3.mistake not reported sale turnover how to adjustment producure in gstr4 or gst9a annual return in f.y.19-20.
As per my view:-
It is required to file inward supplies details in annual GSTR4 of FY 19-20 as per instructions given in relevant notifications. It was waived off for the quarterly GSTR4 of FY 17-18 and 18-19.
GSTR9A for FY 17-18 and 18-19 is optional as per Notification no. 47/2019- Central tax read with circular 124 dt. 18th Nov,2019.
Additional liability not reported earlier in Form GSTR-4 can be declared in Form GSTR-9A. & this additional liability declared in Form GSTR-9A is to be paid through Form GST DRC-03.