GST Returns for Persons Registered under Composition Scheme

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.

Prateek Agarwal

Prateek Agarwal

I am Practicing Chartered Accountant from Jaipur and in practice for more than 9 years. I writes mainly for GST and Finance.

Read More Articles

Are you a CA or GST Practioner?Manage your GST Practice in an
easy way






Leave all hassles of Excel/Google Sheets
Know about Awesome Features!
close-link
SUBMIT YOUR QUERY

Upgrade to paid query in Rs. 499 and get answer within 24 hours

NOTE - You may get answer to free queries within 30 working days
KNOW MORE!
close-link