Procedure for submission of quarterly return by the composition supplier in form GSTR-4 :
Registered person paying tax under section 10 (composition scheme) shall, after adding, correcting or deleting the details in form GSTR-4A, furnish a quarterly return in form GSTR-4 electronically through the Common Portal, either directly or through a Facilitation Centre.
The registered person shall discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act or these rules by debiting the electronic cash ledger, as he cannot utilize Input Tax Credit – rule 4(2) of Return Rules.
The return furnished under sub-rule (1) shall include, (a) invoice wise inter-State and intra-State inward supplies received from registered and un-registered persons (b) import of goods and services made (c) consolidated details of outward supplies made; and (d) debit and credit notes issued and received, if any.
Person switching from normal scheme to composition scheme to submit details for next six months – A registered person who has opted to pay tax under section 10 from the beginning of a financial year, shall furnish the details of outward and inward supplies and return under rule 1, rule 2 and rule 3 relating to the period during which the person was liable to furnish such details and returns. He will furnish such return till the due date of furnishing the return for the month of September of the succeeding financial year or furnishing of annual return of the preceding financial year, whichever is earlier – rule 4(5) of CGST Rules.