Composition scheme excludes GSTR-1 and GSTR-2 filing; requires quarterly GSTR-4 return with summary supplies and purchase details. Composition taxpayers are not required to file GSTR-1 or GSTR-2 and must instead file a consolidated quarterly return in Form GSTR-4 by the eighteenth day of the month following the quarter, declaring summary details of outward supplies and tax payment. Ineligibility for input tax credit renders GSTR-2 and GSTR-1 mechanisms inapplicable; purchase details are disclosed within GSTR-4 and many such entries will be auto-populated.
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Provisions expressly mentioned in the judgment/order text.
Composition scheme excludes GSTR-1 and GSTR-2 filing; requires quarterly GSTR-4 return with summary supplies and purchase details.
Composition taxpayers are not required to file GSTR-1 or GSTR-2 and must instead file a consolidated quarterly return in Form GSTR-4 by the eighteenth day of the month following the quarter, declaring summary details of outward supplies and tax payment. Ineligibility for input tax credit renders GSTR-2 and GSTR-1 mechanisms inapplicable; purchase details are disclosed within GSTR-4 and many such entries will be auto-populated.
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