There is no requirement to fill the purchase details by a composition dealer in GSTR-4. There was a high demand from dealers t remove table 4A from the return.Last date to fill GSTR 4 was 18th , it is filed within 18 days from the end of qtr.CBIC clarified via a press release that details of purchase are not required. These details were required in table 4 of GSTR 4.That volume of details is not even filled by a normal dealer. Composition levy was bring into picture to ease the compliance. But it was making their task difficult. Composition dealers are small business people not having much turnover. They are required to keep less of records. It was very harsh on them to fill the purchase details. No purchase details by a composition dealers are required now. Although this clarification came very late. Many of them already filed there return.
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