Explanation in EASYWAY!!!!!!!!!!!
Lecture 1 :- GSTR-1- [ Ссылка ]
Lecture 2 :- GSTR 3B- [ Ссылка ]
GSTR – 4 – This is return available to Person registered under COMPOSITION SCHEME.
Composition supplier file his return ANNUALLY and pay Tax QUARTERLY.
GSTR – 4 is a Annual return.
We can furnish GSTR – 4 either directly on website or through Facilitation centre.
Due Date for GSTR – 4 – by 30th April of Next Financial Year.
Composition supplier is required to file Quarterly statement in Form GST CMP-08 - which shows details regarding tax paid .
Due Date for GST CMP - 08 – by 18th Day of next month after the end of quarter.
Filing of GST CMP-08 is Even if there is no business activity , it is mandatory to file NIL GST CMP-08.
NIL GST CMP-08 means there is NO business activity. So if there is no outward supply but he is liable to pay tax under reverse charge then No NIL GST CMP-08.
