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of <h1>Simplified Tax Reporting for Small Businesses: Understanding Form GSTR-04 for Composition Scheme Under GST Framework</h1> Form GSTR-04 is a quarterly return form for compounding taxable persons under the Goods and Services Tax (GST) framework. It is part of the draft GST return formats and rules established in September 2016. This form is designed to facilitate the reporting and payment of taxes by individuals or entities who have opted for the composition scheme under GST. The composition scheme allows eligible taxpayers to pay taxes at a fixed rate on their turnover, simplifying compliance and reducing the tax burden for small businesses.
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