GST Filing – GSTR-4 (Composition Supplier) (Quarterly)

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Services Covered

  • GST Returns (GSTR-4) for 1 quarter (inclusive of purchase & sales) for ONE GSTIN
  • Filing for B2B and B2C invoices
  • Reconciliation for all transactions
  • Book-Keeping and Accounting are not part of this package

Who Should Buy

  • Dealers registered under Composition Scheme

Documents To Be Submitted

  • Purchase and sales register
  • Payment challan for GST


A registered taxpayer, whose aggregate turnover does not exceed Rs seventy five lakh in the preceding financial year. Includes following categories of registered persons
Manufacturers (other than manufacturers of notified goods)
Suppliers of food or any other article for human consumption or any drink (other than liquor)
A taxpayer whose turnover is below Rs 1.5 crore* can opt for Composition Scheme. In case of North-Eastern states and Himachal Pradesh, the limit is now Rs 75* lakh.
As per the CGST (Amendment) Act, 2018, a composition dealer can also supply services to an extent of ten percent of turnover, or Rs.5 lakhs, whichever is higher. This amendment will be applicable from the 1st of Feb, 2019. Further, GST Council in its 32nd meeting proposed an increase to this limit for service providers on 10th Jan 2019*.

A composition dealer will enjoy the benefits of lesser returns & compliance along with payment of taxes at nominal rates. A composition dealer will file only 2 returns:
GSTR-4 is a quarterly return for compounding taxable person. It’s filed on 18th of the month succeeding quarter.
GSTR-9A is an annual Return. It’s filed on 31st December of next financial year.

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