How to file GST return of dealers Registered under Composite Scheme

Rule-62 of CGST Rules 2017

62. Form and man­ner of sub­mis­sion of quar­ter­ly return by the com­po­si­tion sup­pli­er.- (1) Every reg­is­tered per­son pay­ing tax under sec­tion 10 shall, on the basis of details con­tained in FORM GSTR-4A, and where required, after adding, cor­rect­ing or delet­ing the details, fur­nish the quar­ter­ly return in FORM GSTR‑4 elec­tron­i­cal­ly through the com­mon por­tal, either direct­ly or through a Facil­i­ta­tion Cen­tre noti­fied by the

• Every reg­is­tered per­son fur­nish­ing the return under sub-rule (1) shall dis­charge his lia­bil­i­ty towards tax, inter­est, penal­ty, fees or any oth­er amount payable under the Act or the pro­vi­sions of this Chap­ter by deb­it­ing the elec­tron­ic cash
• The return fur­nished under sub-rule (1) shall include the — 
  • invoice wise inter-State and intra-State inward sup­plies received from reg­is­tered and un-reg­is­tered per­sons; and
  • con­sol­i­dat­ed details of out­ward supplies

• A reg­is­tered per­son who has opt­ed to pay tax under sec­tion 10 from the begin­ning of a finan­cial year shall, where required, fur­nish the details of out­ward and inward sup­plies and return under rules 59, 60 and 61 relat­ing to the peri­od dur­ing which the per­son was liable to fur­nish such details and returns 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

Expla­na­tion.– For the pur­pos­es of this sub-rule, it is here­by declared that the per­son shall not be eli­gi­ble to avail of input tax cred­it on receipt of invoic­es or deb­it notes from the sup­pli­er for the peri­od pri­or to his opt­ing for the com­po­si­tion scheme.

A reg­is­tered per­son opt­ing to with­draw from the com­po­si­tion scheme at his own motion or where option is with­drawn at the instance of the prop­er offi­cer shall, where required, fur­nish the details relat­ing to the peri­od pri­or to his opt­ing for pay­ment of tax under sec­tion 9 in FORM GSTR- 4 till the due date of fur­nish­ing the return for the quar­ter end­ing Sep­tem­ber of the suc­ceed­ing finan­cial year or fur­nish­ing of annu­al return of the pre­ced­ing finan­cial year, whichev­er is earlier.