Megha Vishwakarma (GST Expert)
The new version GSTR4 version 2.1 uploaded in the GST Portal mentions that it is mandatory to upload the purchase list for the composition return for the 4th Quarter.
GSTR4 offline utility v2.1 specifies the instructions for uploading the purchase list as under:
4A. Inward supplies received from a registered supplier (other than supplies attracting reverse charge): Not applicable for Q2 and Q3 Return Period of FY 2017-18.
The offline tool and the purchase list format has been attached as under: