GSTR4 for Composition tax payers


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GSTR4 for Composition tax payersCompounding Tax payer files GST under GSTR4

The composition GST tax payers have to file a quarterly return as per Form GSTR4, a quarterly report by the first month after the end of the quarter.

Do tax payers under the composition scheme also need to file GSTR-1 and GSTR-2?

Composition tax payers do not need to file any statement of outward or inward supplies. Because compounding tax payers are not eligible for any input tax credit. So GSTR1 details and GSTR2 details are not applicable to a composition tax payer. However, a composition tax payer has to declare summary details of their outward supplies along with the details of tax payment. According to GST Law, the composition tax payers have to provide information of their purchases in their quarterly return itself most of which will be auto populated.

The above information explains procedures and formalities of GST tax payment by a composition tax payer. The details also explain about the reason for requirements of not filing inward and outward supplies under GSTR1 and GSTR2. You may share your views about the process of filing GSTR4 under GST tax system in India.


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