Composition Dealer


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This discussion clarifies the filing requirements for Composition Dealers. It confirms that if a dealer is registered under the composition scheme, filing the GSTR-4 annual return is compulsory. This applies even with a turnover of Rs. 10 Lakhs for FY 2019-20.

03 August 2020 Comopiste Dealer Total Turn over for F.Y.2019-20 Rs.10Lakhs (Fy-2018-19 Rs.14 Lakhs) only .

Annual Return-4 is compulsory or not?

03 August 2020 If dealer is registered as composition taxpayer, return in gstr-4 is required to be filed as per law.

03 August 2020 yes, annual return 9A has to be filed by all composition dealers.


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