GST Returns for Persons Registered under Composition Scheme

Table of Contents

Details, as furnished in Details of outward supplies in Form GSTR-1, will be available to the composite dealer in Form GSTR – 4A. The dealer can add, correct or delete such details. After such addition, correction or deletion quarterly return in Form GSTR-4 is to be furnished.

Form GSTR-4 shall include-

(a) invoice wise inter-State and intra-State inward supplies received from registered and unregistered persons;
(b) import of goods and services made;
(c) consolidated details of outward supplies made; and
(d) debit and credit notes issued and received if any;

Liability of tax, interest, penalty or any other amount payable is to be paid before filing return.

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