Composition scheme taxpayers exempt from GSTR 1 and GSTR 2 filing; must file quarterly GSTR 4 declaring supplies and tax payment. Composition scheme taxpayers are not required to file GSTR-1 or GSTR-2 and must instead submit a quarterly Form GSTR-4 by the first month after each quarter; they are ineligible for input tax credit and must declare summary outward supplies, tax payment details, and purchases (many entries auto-populated) within that quarterly return.
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Provisions expressly mentioned in the judgment/order text.
Composition scheme taxpayers exempt from GSTR 1 and GSTR 2 filing; must file quarterly GSTR 4 declaring supplies and tax payment.
Composition scheme taxpayers are not required to file GSTR-1 or GSTR-2 and must instead submit a quarterly Form GSTR-4 by the first month after each quarter; they are ineligible for input tax credit and must declare summary outward supplies, tax payment details, and purchases (many entries auto-populated) within that quarterly return.
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