Is it Mandatory to fill all the columns in Table 4 (Outward Supplies) ? How do I show data in Table 4 of the GSTR – 9 (Annual Return)?
Yes, it is mandatory to fill all the columns of Table 4 if the same is reported in the monthly returns. The break up can be derived from the Ledger Accounts / Chart of accounts if implemented or can be derived from the monthly returns filed from July 2017 to March 2018.
As per Notification No. 59/2017 – Central Tax. the last date for filing of return GSTR – 4 by composition taxpayer for the period July 2017 to Sep 2017 has been extended to 24th Dec 2017 from 15th Nov 2017, announced as per Notification No. 40/2017 – Central Tax.
As per Notification No 57/2017 – Central Tax , any taxable person who has a turnover of Rs 150 Lacs in the last financial year or this year can file GSTR – 1on quarterly basis. The return for the period July 2017 to Sep 2017 has to be filed by 31st Dec 2017, for the period Oct 2017 to Dec 2017 by 15th Feb 2018 and for the period Jan 2018 to March 2018 by 30th April 2018. For this to be effective sub-section (2) of section 38 and sub-section (1) of section 39 of the CGST Act has to be amended accordingly.
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