GST was introduced in 2017-18
For first 2 years 2017-18 and 2018-19 ,GSTR4 was filed quarterly
From 2019-20 Onwards
GSTR4 was made Annual
Apart from GSTR4,a mini return called CMP-08 is to be filed quarterly as shown below
Last updated at Oct. 27, 2020 by Teachoo
Transcript
Composition Dealer GST Payable GSTR 4 Return Quarterly Earlier (FY 2017 18 and FY 2018 19) Now (From 2019 20 Onwards) Composition Dealer Output GST GST Payable CMP 08 Quarterly + GSTR 4 Return Annually Output GST Returns of Composition Dealer Composition Dealer
Chapter 9 GST Composition Scheme
What is Composition Scheme
How to Calculate GST in Composition Scheme
Accounting Entries for Composition Scheme
Return to be filed by Normal and Composition Dealer
Whether GSTR4 is Quarterly or Annually You are here
Due Dates for Composition Scheme
How to Opt for Composition Scheme
About the Author