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

  1. Taxation for CA, CS, CMA Bcom M Com Exams May - June 2018
  2. GST for Exams
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About the Author

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CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 8 years. He provides courses for Practical Accounts, Taxation and Efiling at teachoo.com .