Changes in Quarterly return (GSTR 4) for registered person opting for composition levy

“ Inward supplies received from a registered supplier (other than supplies attracting reverse charge) “ Not Required to be be given in GSTR 4 (serial 4A of Table 4)  For the tax periods

July, 2017 to September, 2017,

October, 2017 to December, 2017,

January, 2018 to March, 2018 and

April, 2018 to June, 2018,

Refer Notification No 26/2018 Central Tax Dated 13.06.2018 : CGST (Fifth Amendment) Rules 2018.