Home > Margerp > General Queries > What is the clauses of Return in Gst under Composition Scheme ?
A registered taxable person paying tax under the provisions of Composite Scheme shall furnish a return for each quarter in prescribed form in prescribed manner within eighteen days after the end of relevant quarter.
GSTR-4 has been prescribed by the government as a tax return form to be filed by a dealer under Composition Scheme.
Composition dealers need to furnish the first return for the period starting from the date on which they become a registered taxable entity till the end of the quarter in which the registration has been granted.