Q. 83 Sir I m filling gstr 4 my purchase after adjusting credit note is 376729.80rs inclusive gst and my sale is 548615.00
I have also unregistered purchase but I have no record of unregistered purchase is unregistered purchase mandatory to show I have no pan detail of party please help me in this regard as soon as possible
Ans The details regarding inward supplies received from an unregistered supplier is mandatory to be reported under Table 4C of GSTR-4. The columns mandatorily required to be filled are :-
• Place of supply
• Supply type
• Taxable value
• Rates
Further, as per GST offline utility pan details are not mandatory.

Q.82 Whether GST would be leviable on personal guarantee given by directors since they are deemed to be related persons. What about the guarantee given by relatives of directors?
Ans As per para 2 of the schedule I, the supply of goods or services or both between two or more related persons without consideration made in the course of furtherance of business would be treated as supply.
In the above case, directors are related persons and service of providing personal guarantee would fall under the term ‘supply’, hence GST to be leviable.
If personal guarantee is provided as per the terms of employment then it would be qualified under para 1 of schedule III and not to be treated as supply then GST would not be leviable.

Q. 81 WE HAVE APPLIED IN COMPOSITION BUT IT IS SHOWING IN REGULAR AND IT IS REQUIRING OPTION FOR MONTHLY AND QUARTERLY . WE HAVE LAUNCHED A GRIEVANCE BUT ALL IS VEIN, WHENEVER SEARCH IN OPT OUT COMPOSTION BY GSTIN IT IS SHOWN NO RECORD FOUND SHOWN
Ans In the GST certificate, type of registration is different from type of tax payer. Both Regular taxpayers and Composite dealers come under Regular registration only.
So, your certificate shows you that you are under regular type of registration but you might be either regular tax payer or Composite Dealer.
However, if the error still persists, opt in for the composition scheme at the beginning of the financial year as composition scheme cannot be opt out at any time during the year.