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    <title>Quarterly return for registered persons opting composition levy</title>
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    <description>Form GSTR-4 sets out the quarterly return for taxpayers under the composition levy, requiring GSTIN and turnover details, rate-wise reporting of inward supplies (segregating registered, reverse-charge, unregistered and import of services) with specified invoice fields and auto-population from supplier returns, tables for amendments to inward and outward supplies and debit/credit notes, a table for outward supplies and composition tax by tax component, consolidated reporting of advances and adjustments including reverse-charge advances, auto-populated TDS credit, and consolidation of tax, interest, late fees and refunds, with verification by an authorized signatory and submission between the 11th and 18th of the succeeding month.</description>
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