Composition dealers gst returns.

A Dealer registered as a normal dealer on GST Portal on 12.08.2017 and recieved his GSTIN by 18.08.2017.

Consequently he converted to the Composition scheme on 12.09.2017 thinking it will be retrospective.

In the meanwhile he has only issued Composition bills from 18.08.2017 and not collected any GST seperately.

He has to file his returns GSTR 3B and GSTR 1 as of today from the date of registration.

GST Portal is allowing composition scheme returns from only October 2017 for this dealer.

HOw should he show his returns for August and September?

Kindly advice as to how we are to proceed in this matter to file his returns?

Replies (1)

For the months of August and September, pl file returns as normal dealer. For the subsequent months, you are required to file the returns as a composite dealer. For the bill dated 18.08.2017, you may persuade the customer to pay the GST and you can raise supplementry invoice for the same. The customer ordinarily is eligible to take credit and therefore, he should not really mind to pay the amount of GST throgh invoice.  or else you will have to deposit the GST from your own pocket.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
19 August 2026
PAID ARTCILE ASSISTANT

My Legal Tax Consultants Pvt. Ltd.

Noida

CA Inter

View Details
Company
ARTICLESHIP 29 August 2026
Article Assistant

RRPM & ASSOCIATES LLP

Chennai

CA Inter

View Details
Company
08 September 2026
Semi-Qualified Assitant

Subrahmanyam & Sivudu CA Firm

Hyderabad

CA Inter

View Details
Company
28 August 2026
Audit Manager

K A R M & CO

Mumbai

CMA

View Details
Company
Featured 12 September 2026
Assistant Manager - Finance & Compliance

Naveen Fintech Pvt Ltd

Kolkata

CA Inter

View Details
Company
25 August 2026
Senior Accountant

MG Associates

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 16 September 2026
CA Article Trainee

SR BAGAI & Co.

New Delhi

CA Inter

View Details
Company
15 September 2026
Client-site CA associate

Aditya Muley and Co

Mumbai

CA

View Details