The finance ministry has clarified doubts on the manner of filing the quarterly return by composition dealers in Form GSTR-4.
The ministry said traders who have opted for composition scheme need not file certain details in return form since the reverse charge mechanism in not yet functional.
The GST Council, headed by Finance Minister Arun Jaitley and comprising state counterparts, has kept the reverse charge mechanism in abeyance till June.
The ministry, in a statement said, for the tax periods July, 2017 to September, 2017 and October, 2017 to December, 2017, serial 4A of Table 4 shall not be furnished.