Freight charges for composition dealer

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A registered cloth business composite scheme dealer freight charges pay to transport services provided registered dealer.
question:
dealer freight charges show in gstr-4 annual return compulsory or not and rcm applicable.
Replies (1)

Summary: As a composition dealer, you are liable to pay GST under RCM for services like GTA transport. You must mandatorily disclose these inward supplies in Table 4B of your annual GSTR-4 return and pay the tax out of pocket.

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