https://www.taxtmi.com/acts?id=20223 Compounding taxpayers opting for a fixed-rate scheme must file a simplified quarterly return (GSTR-4) reporting total value of supplies, tax at the compounding rate, payment details, invoice-level purchase information (auto-drafted from counter-party uploads), and imports; they may export and may be subject to rules limiting purchases to tax-paid supplies and reverse-charge purchases from unregistered suppliers. en-us Sat, 12 Dec 2015 02:40:53 +0530 Sat, 12 Dec 2015 02:49:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=20223 Compounding taxpayers opting for a fixed-rate scheme must file a simplified quarterly return (GSTR-4) reporting total value of supplies, tax at the compounding rate, payment details, invoice-level purchase information (auto-drafted from counter-party uploads), and imports; they may export and may be subject to rules limiting purchases to tax-paid supplies and reverse-charge purchases from unregistered suppliers. Act-Rules Bills Sat, 12 Dec 2015 02:40:53 +0530 https://www.taxtmi.com/acts?id=20223