COMPOSITION TO REGULAR

[UDAYKANT PATHAK]

SIR,

A COMPOSITION DEALER RETURN FILE QTR JULY TO SEP 17ON 15TH OCT 2017.

AFTER FILING OF COM- 4 , APPLY FOR REGULAR , IN THIS CASE DEALER HAS FILE FORM 3B FROM JULY 17 TO OCT 17 MONTHLY BASIS OR ONLY FORM 3B FOR OCT 17.

PLEASE GUIDE ME.

[DR.MARIAPPAN GOVINDARAJAN]

Only after coming into the regular stream i.e., after October 2017

AI Summary

Conversion to regular registration triggers monthly Form GSTR-3B filing obligation only from the effective month after conversion.
A composition dealer converting via Form COM-4 is required to file regular monthly returns using Form GSTR-3B only from the month when the regular registration becomes effective; return obligations do not apply retroactively to periods remaining under the composition scheme.