Kindly refer Press Release No 61 dated 17-10-2018-Central Tax.
- In the absence of auto population of the details of inward supplies (other than supplies attracting reverse
charge) received from registered suppliers exist among taxpayers.
- In this regard, it is to clarify that the taxpayers who have opted to pay tax under the
composition levy shall not furnish the data in serial number 4A of Table 4 of
You can find above Circular on below link