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Quarterly Return for compounding Taxpayers (GSTR-4)

Para 3.04 - Draft-Bills-Reports - Business Process for GST on GST Return - Goods and Services Tax - Para 3.04 - 3.4 : 3.4.1 After crossing the threshold exemption limit, the taxpayers may opt for compounding scheme wherein they would be required to pay taxes at fixed rate without any ITC facilities. Such taxpayers would be required to file a simplified quarterly return (GSTR-4) as per the format prescribed. In this return the taxpayer is only required to indicate the total value of supply made d .....

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