Composition dealer GST 4.jpg

Returns for Composition Dealer

  • These Dealers do not get any input
  • They pay tax directly on their sales


Return to be filed

  • They have to file Quarterly Return GSTR 4
  • (No need to file normal returns GSTR1,2,3,3B)

They also would have to file Quarterly Return and challan


Due Date for Composition Scheme

  • It is normally 18th of next Quarter
  • However Due date of Return for July-September has been extended to 24 Dec 2017


Period Due Date
July - Sep 2017  24 Dec 2017
Oct - Dec 2017 18-Jan-18
Jan - March 2018 18-Apr-18
April - June 2018 18-Jul-18
July - Sep 2018 18-Oct-2018

  1. Taxation for CA, CS, CMA Exams May - June 2019
  2. GST for Exams

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 10 years. He also provides Accounts Tax GST Training in Delhi and Pune.