GST Returns filed by a Composite
Dealer
GSTR-4
Purpose of Filing:-Declaration of Outward supplies, inward supplies
and tax liabilities of the relevant financial year
Date of Filing:-Annually by 30th April of the year following the
relevant financial year.
CMP-08 (challan cum statement)
Purpose of Filing:-Declaration of Tax liability assessed and paid for
the Quarter.
Date of Filing:- 18th of the month following the Quarter. For eg:-
Return for July to Sept Quarter will be filed up to 18 th Oct of the same
year
Dealer
GSTR-4
Purpose of Filing:-Declaration of Outward supplies, inward supplies
and tax liabilities of the relevant financial year
Date of Filing:-Annually by 30th April of the year following the
relevant financial year.
CMP-08 (challan cum statement)
Purpose of Filing:-Declaration of Tax liability assessed and paid for
the Quarter.
Date of Filing:- 18th of the month following the Quarter. For eg:-
Return for July to Sept Quarter will be filed up to 18 th Oct of the same
year
