GSTR-4: the composition return

If you are under the composition scheme, your filing is simpler than a regular taxpayer's.

How it works

You pay tax every quarter through a simple challan (CMP-08) and file an annual return in GSTR-4. You report turnover and the tax paid, rather than invoice-level detail.

Remember

Composition dealers cannot charge GST on invoices or claim input credit, and they issue a bill of supply, not a tax invoice.