In gstr4 column 4a 4b 4c is essential to fillup or we can leave

Reply—Table 4 of GSTR-4 capture information, on a consolidated basis, related to Inward supplies, rate-wise, GSTIN wise:

(i) Table 4a to capture Inward supplies from registered supplier other than those attracting reverse charge;  

(ii) Table 4B to capture Inward supplies from registered supplier attracting reverse charge;

(iii) Table 4C to capture supplies from unregistered supplier;

(iv) Table 4D to capture import of services.

There is no exemption for not furnishing details of inward supply while filing GSTR-4 as of now. Thus taxpayer cannot skip to provide details of inward supplies while filing GSTR-4 (annual).

Department will ask about inward supplies at the time of assessment.