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.
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.