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Returns to be filed by a Composition taxpayer - GST Ready Reckoner - GSTExtract Returns to be filed by a Composition taxpayer Following Return to be Filed Section 39(2) Read With Rule 62(1) provides for Composition taxpayer He has to Furnished a statement to pay self assessed tax , every quarter or part thereof, as the case may be, in FORM GST CMP-08 till the 18th day of the month succeeding such quarter, and He has to furnish a return for every financial year or part thereof, as the case may be, in FORM GSTR-4 till the 30 th day of April following the end of such financial year. Tax Liability To be Discharged by debiting the electronic cash ledger [ Rule 62(2) of CGST Rules ] Every registered person furnishing the Statement shall discharge his liability towards tax or interest payable by debiting the electronic cash ledger. Details to be included in return [ Rule 62(3) of CGST Rules ] The return furnished shall include the - (a) invoice wise inter-State and intra-State inward supplies received from registered and un-registered persons; and (b) consolidated details of outward supplies made. No Input Credit in respect of invoices or debit notes for the period prior to his opting for the composition scheme it is hereby declared that the person shall not be eligible to avail input tax credit on receipt of invoices or debit notes from the supplier for the period prior to his opting for the composition scheme. Return Quarterly statement shall be filed till due dates in case of withdrawal from the scheme A registered person opting to withdraw from the composition scheme at his own motion or where option is withdrawn at the instance of the proper officer shall, where required, furnish a statement in FORM GST CMP-08 for the period for which he has paid tax under the composition scheme till the 18th day of the month succeeding the quarter in which the date of withdrawal falls and furnish a return in FORM GSTR-4 for the said period till the 30 th day of April following the end of the financial year during which such withdrawal falls. Annual Return [ Rule 80 of CGST Rule, 2017 ] A person paying tax under section 10 shall furnish the annual return in FORM GSTR-9A [ First Proviso Rule 80(1) ]
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