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    <title>Do tax payers under the composition scheme also need to file GSTR-1 and GSTR-2?</title>
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    <description>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.</description>
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      <description>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.</description>
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