 "GST")
The finance ministry on Tuesday said traders who have opted for composition scheme need not file certain details in return form since the reverse charge mechanism is 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, doubts are being raised about the manner of filing the quarterly return by composition dealers in Form GSTR-4.
"Since auto-population of the details of the inward supplies, including supplies on which tax is to be paid on reverse charge is not taking place, taxpayers who have opted to pay tax under the composition levy shall not furnish the data in serial number 4A of Table 4 of Form GSTR-4 for the tax periods January, 2018 to March, 2018 and subsequent tax periods," it said in a statement.
Businesses with turnover of up to Rs 10 million can opt for composition scheme under the Goods and Services Tax (GST) which was rolled out from July 1, 2017.
The scheme allows taxpayers to pay GST at a fixed rate of turnover and not to go through the tedious GST formalities.
Under the reverse charge mechanism, registered dealers are required to make tax payments in case he procures goods from unregistered businesses.
