Q 248. Do tax payers under the composition scheme also need to file GSTR-1 and GSTR-2?


Ans.  No. Composition tax payers do not need to file any statement of outward or inward supplies.  They have to file a quarterly return in Form GSTR-4 by the 1st of the month after the end of the quarter.  Since they are not eligible for any input tax credit, there is no relevance of GSTR-2…

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