Returns to be filed by a Composition taxpayer

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.... the month succeeding such quarter, and * Upto F.Y. 2023-24 - He has to furnish a return for every financial year or part thereof, as the case may be, in FORM GSTR-4 till the 30th day of April following the end of such financial year. * From F.Y. 2024-25 - The return in FORM GSTR-4 for a financial year from FY 2024-25 onwards shall be required to be furnished by the registered person till the....

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.... Sl. No. Category of Supply of Services Supplier of service Recipient of Service 5AB Service by way of renting of any immovable property other than residential dwelling Any unregistered person Any registered person other than a person who has opted to pay tax under composition levy. No Input Credit in respect of invoices or debit notes for the period prior to his opting for the compos....