https://www.taxtmi.com/forum/issue?id=115095 A composition dealer must pay GST under reverse charge on supplies received from unregistered persons at normal rates (not composition rates), pay that tax by the 18th day of the month succeeding the quarter in which supplies were received, and disclose such supplies in Table 4 of Form GSTR 4; purchases from composition dealers do not attract GST or ITC, composition dealers cannot supply inter state, and liabilities arising while unregistered must be regularised with simple interest, with penalty ordinarily not attracted where an interpretational dispute exists. en-us Wed, 19 Jun 2019 19:46:56 +0530 Thu, 23 Jan 2025 15:55:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115095 A composition dealer must pay GST under reverse charge on supplies received from unregistered persons at normal rates (not composition rates), pay that tax by the 18th day of the month succeeding the quarter in which supplies were received, and disclose such supplies in Table 4 of Form GSTR 4; purchases from composition dealers do not attract GST or ITC, composition dealers cannot supply inter state, and liabilities arising while unregistered must be regularised with simple interest, with penalty ordinarily not attracted where an interpretational dispute exists. Discussion-Forum GST Wed, 19 Jun 2019 19:46:56 +0530 https://www.taxtmi.com/forum/issue?id=115095