The Finance Ministry has permitted the composition scheme taxpayers to file a self-assessed tax return in
This is a big sigh of relief for the 20 lakh composition dealer as now they do not have the file the complicated GSTR-4 of seven pages every quarter. GST composition scheme is for all the traders who have registered for a different set of the tax rate applicable and are mainly service providers.
Among the total of 1.21 crore GST registered businesses, 20 lakh businesses which are registered under the composition scheme will have to file CMP 08 before the due date of 18 July 2019, this quarter. Know the complete details on CMP 08 Due Date For October To December 2019.
Eligibility To Become Composition Dealer
Small traders, manufacturers and service providers can avail the composition scheme. 1% GST is leviable on turnover if the turnover of a taxpayer is up to Rs 1.5 crore. The value of turnover comes down to Rs 75 lakh for some States which comes under special category. 6% GST is leviable on turnover if the turnover of a service provider is up to Rs 50 lakh.
CMP 08 – A Move Widely Appreciated
CMP-08 is a statement cum challan which seeks information about outward supplies and inward supplies ( inward supplies under reverse charge) including the taxes paid on such outward supplies and imports along with interest payable. CMP-08 is a welcome move which was initiated in April 2019 so that it can be used from the financial year 2019-2020.
Easy Filing Procedure And Replacement of GSTR-4
CMP-08 has abridged and simplified the complete process of filing and replaced GSTR-4 which was initially mandatory to be filed every quarter.
GSTR 4 Revamped – To Be Filed Annually by 30th April
The GSTR 4 of the Central Goods and Services Tax Rules, 2017 has been revamped by the Central Board of Indirect Taxes and Customs (CBIC) and now the Composition dealers will be required to file it by 30th April for every financial year.
Another Annual Return For Composition Dealer
The GSTR 9A is another annual return that must be filed by the composition dealers once a year for an appropriate financial year. Form GSTR 9A can be used to reflect any additional tax liability which is not disclosed in Form GSTR 4.
Since the applicability of both the annual returns – GSTR-4 and GSTR-9A is incoherent, any one of them can be averted.
According to the notification, 18th July is the due date for filing quarter returns of the period from April to June by composition dealers.
The due dates for filing CMP-08 are in the wings but the API has not been updated on the GST portal till yet. So, the taxpayers are unable to file their CMP-08 which may lead to a necessity to extend the due date for filing CMP-08(GSTR 4).
Update for Composition Dealers in 32nd GST Council Meeting:
1. The limit of the composition dealers has been increased to Rs. 1.5 Crore. This is applicable for 1st April 2019.
2. The composition rate for services sector has been fixed at 6 percent while the composition limit has been set at Rs 50 lakh.
3. The GSTR 4 return (Composition Dealers) will have to avail pay tax quarterly basis but the return will be filed only once a year.
These categories of taxpayers are not liable to file GSTR 4 including, Non-resident Taxable Person, Taxpayers liable to collect TCS, Input Service Distributors, Taxpayers liable to deduct (TDS), Composition Dealers, Compounding taxable person, Suppliers of OIDAR (Online Information and Database Access or Retrieval).
CMP 08 Due Date For October To December 2019
| Period (Quarterly) | Due Dates (Composition Dealers) |
|---|---|
| July To September 2018 | 18th October 2018 |
| October to December 2018 | 18th January 2019 |
| January to March 2019 | 18th April 2019 |
| April to June 2019 | 31st August 2019 Updated in 36th GST Council Meeting (Read Official Press Release) |
| July to September 2019 | 22th October 2019 |
| October to December 2019 | 18th January 2020 |
| January to March 2020 | 18th April 2020 |
GSTR 4 return filing form is partition into 13 modules but it is not necessary to fill all these modules. The asseesses can go through all the form relevant details here in the article.
Note: As per the govt notification, the GSTR 4 form will be filed annually while the GST CMP-08 form will be filed every quarterly on or before 18th of succeeding month of tax period. Notification by CBIC
I have purchased 14 lakh rs or I have sale 950000 rs my GST no was issue on Oct. My total sales or purchase are for six months July to Dec so which amount I have to pay for tax under composition scheme
You will be liable to pay tax under composition scheme only from the date of registration i.e. from oct.
NOT ALLOWED IN ITC IN COMPOSITION SCHEME Rs-950000/- WITH 1%
Please specify the Question Correctly
Sir, I was submitted wrong GSTR4 for JUL- SEP, but I do not file return yet, help me pls, what can I do?
You can reset the return and then make the required changes.
i am doing the same but an error is come in the gst portal i.e. error no. RET00009. Plz tell me what i do. i also called the gst customer care but no response receive from them.
This is a technical error on the part of GST portal only. You can raise an error ticket on the department’s website.
I will be submitted GSTR 4 with the reverse charge of purchase- so total GST is charged Rs.60000/- but sir MY business is Medical Stores So I have purchase GST paid Bills. But I have filled wrongly GSTR 4 . so please send the solution.
You can only make changes during filing of next quarter’s return.
Gstr4 Oct to Dec return feiling extension date details please
GSTR 4 Oct to Dec return filing extension due date details?
GSTR 4 return filled in between 11th and 18th of the month. So GSTR 4 October to December 2018 return filing due date is 18th January 2019.
Hello Sir
i am under 20 lakh turnover but we migrated number in to gst regular type number and i only gstr 3b july 17 file but today i want to do application into composition scheme can do ? and previous return how to do maintain suggests me.
Till the month in which you opt for composition you have to file all the due returns and from the beginning of next month from applying for composition, you have to be treated as composition dealer.
In Jan to March, we have to put purchase details also in composition scheme ?
Yes, in every qtr’s return you have to show all purchase details.
sir,
after entering purchase details(Reverse Charge – NO) , when i click GET SUMMARY Button it is shown in Grand Total Rs.XXXX(Tax Amount in Purchase+Tax Amount in Turnover i.e.,1% ) shall we need to pay tax amount Rs.XXXX (Including Tax in Purchases also ) Sir?
Only purchases covered under RCM, being eligible for payment of tax by composition taxpayer, tax on normal purchases need not to be paid.
Dear Sir,
Composition Scheme me rahne wale dealer ko 01.01.2018 to 31.03.2018 ki tremahi me purchase bill detail deni hai ya nahi.??
You have to show details in column 4 of GSTR-4
can u plz tell that it is necessary to fill purchase details for 4th quarter (composition dealer)
As such no ITC will be available on purchases, but for reporting purpose you can show that.
HI Sir,
I just want to know that should we have to put all details of purchase from July to march in the GSTr-4 or only shown purchase from january to march?
there is a lot of confusion ..
GSTR-4 has to be filed quarterly, so the quarterly turnover has to be reported.
Dear sir..
I m composite delear and I want fill quarterly return jan to march if i miss 18th april what am i do ans plz
In delay in filing return for the 4th quarter, you will be charged late fee and interest.
In quarter 4 F.Y 2017-18 , We have not entered purchase detail GSTR 4 , its problem for us in future , explain sir.
sir mera gstr 4 fill karne par jaunary to march ka dropdown list show nhi ho rha, ab kya karna hoga meko
From January to March 2018, you have to file GSTR-4 by generating JSON file through the dept. utility.
My supplier generated one credit note for 03 items returned by me during 4th Qtr but there are 03 different involces(post GST)for the 03 items returned. While filling sheet 5B(CDNR) of GSTR_4 I have to repeat same credit note to fill relevant Invoices. But the system shows error saying note already exists in the FY.
All the items(seeds)returned are exempted from GST.In the above case I have left the sheet 5B (CDNR) blank. May it attract any problem in future. I have filed the return (4th Qtr) as well paid the tax amount.
As for each invoice you have to issue a seperate credit note, so you have to entered it accordingly.
i lapsed filing gstr4, now when can i file gstr4 again.
You can file it anytime with the payment of late fees.
Sir,
On the GST portal I have watched continue my return period file is showing October to December but suddenly on GST portal I have watched to submit July to September file return and I have submitted nil return on the same time. so why did they deduct 440 late fees for July to September? I have got my GSTIN registration number on 7th September but on GST portal my return period file is continue showing October to December. In that case how can I submitted my GSTR4 return for July to September within 24 December?
Till now the late fees is not refunded.
As you have registered on 7th of September so liability to file quarterly return related to July-Sep return arise on you and as you file the return after due date that’s why late fees has been imposed, and if there any technical issue relating to your return period not showing on portal, you have to contact to GSTN.
I will be wrongly submitted GSTR-4 for April to June 2018. Kindly reset the submission process.
Whether purchase bill details should be entered in GSTR-4 for the 1st QTR i.e April – June 2018
You have to show details in column 4 of GSTR-4.
sir april to june 2018 gstr4 main purchase details dena parega
Dear Sir,
I want have cloth shop under composition act registration
but now I want to start online business like amazon
so I want to opt out from composition so how can I maintain input GST credit after opt out from composition registration April-2018
Facility to opt out from composition can be opted at the beginning of the financial year only. Credit of input can be claimed for the stock in hand as on the last date of the financial year.
Hello sir, I ask to GST help desk to can we have to file purchase details on GSTR 4 for 1st quarter 2018 ? They said it’s not necessary. What you say ?
You have to show details in column 4 of GSTR-4.
How to use my itc of GST , when I optin composition scheme dates 1.10.2017. July to Sept, 2017 I am regular taxpayer and I have ITC .
As you are regd. under composition scheme, you are not allowed to avail ITC , and at the time of transition from regular to composition , assesee need to pay sum equal to stand as itc in stock.
Dear sir when I filed GSTR 4 Nil return July to September
then show Error (You have no cash balance) why bcoz I’m already filing Nil return so way shows this SMS.
Sir, please contact GST portal helpdesk for the same as no cash balance is required in case of nil return.
sir,
How I file July 18 to September 18 return. which figure enter the only sale and purchase both details fill in this return so, please tell me how can I file.
For filing sale details you need to enter consolidated turnover in
taxable supplies tab in relevant percentage applicable on you and to
fill the purchase details you need to enter the details in relevant
sections i.e. B2B, B2BUR, IMPS, IMPG etc. as per category of purchase
you deal in.
Sir is it mandatory filed purchase details from period oct-dec 2018 (3rd Quarter)
No nothing has been mentioned in this regard as per declaration provided by govt. earlier for not filling purchase details in table 4A. As the same ruling is still in continuation, it is not required to file such details.
Is it mandatory to fill details of the bill to bill purchases for GSTR 4 return for the period Oct-Dec 2018? Kindly help
No nothing has been mentioned in this regard as per declaration provided by govt. earlier for not filling purchase details in table 4A. As the same ruling is still in continuation, it is not required to file such details.
Dear Sir,
GSTR 4 For the month of OCT TO DEC 2018 , Normal Purachse Details Disclosed Compulsory Or Not???
No nothing has been mentioned in this regard as per declaration provided by govt. earlier for not filling purchase details in table 4A. As the same ruling is still in continuation, it is not required to file such details.
Can I file Gstr 4 without Purchase Detail as we are not getting any kind of credit and it is very hectic to put all these purchase bills?
No nothing has been mentioned in this regard as per declaration provided by govt. earlier for not filling purchase details in table 4A.
Sir, in composition scheme GSTR 4 Form Qtr. Apr. to Jun. 2019 what will be procedure to fill return. means the procedure will same as past or will be difference because in this return service and goods dealers both are fill this form.
Same Procedure has to be followed to file GSTR-4 for QTR Apr-June 2019
I have to file zero tax return as there is no business in this quarter. How to do that?
You have to click on “yes” when the system asks whether you want to file a nil return.
Sir, I purchased machinery for business with composition scheme, can I get input credit on purchase of capital goods in composition scheme
No credit will be allowed in case of composition dealers.
tax will be paid through challan as we pay in current system or tax will also be paid through CMP-08 and no need to fill challan to pay tax now?
In the month of April 2019, a new return filing process has been released by the department for composition dealer, wherein composition dealer should challan cum return CMP-08 on quarterly basis in spite of filing GSTR-4. CMP-08 will work for both as a challan for payment and as a return.
Sir,
How to pay GST tax for the month of April to June 19 ?
Go to Services-> Payments-> Create challan.
GSTR4 online filling option not available in the GST portal after login in “file return section I selected FY2019-20 and Apr-June”showing only GSTR4A, not showing file a return online or offline, as a Composition dealer I have to file the return before 18th of July for Apr-June quarter, when can I get the option to enter the sales and figures.
You have to file CMP 08 from April 2019 onwards on quarterly basis.
I am a composition dealer with 1% tax(Manufacturing sector), do I need to file CMP 08? if not when can I get GSTR4 online filling option which is not available now in the GST portal?
You have to file CMP 08
should I pay tax through CMP-08 or through Services-> Payments-> Create challan, i heard that composition dealer should pay tax Through CMP-08 AND not through Challan
For regular dealers, the tax has to be paid through challan. For composition dealers, CMP 08 has to be filed which is a challan cum statement.
Respected sir ,
Thank you for giving a lots of imformations about Gst related problems..
sir i want to know that about me ,iam a small business man cum acountant of 5,lkh .interstate purchaser.
what is a tax amount fix for my business… how i issue a bills for customer.
Please specify whether you are registered under GST or not. The tax rate is not fixed for a particular business. It depends upon the goods and services you deal in. If you are registered under GST, for supplying accounting services, 18% GST has to be charged.
Hi, just need to re-confirm Sir that GSTR 4 is not required to be filed (Further the same is also not available on portal) and only CMP 08 to be filed for Apr Jun 2019. Can you also give me reference to notification from board, as the link in this blog seems to be different notification.
Refer to the notification no. 31/2019 Central tax dated 28.06.2019.
http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-31-central-tax-english-2019.pdf;jsessionid=AC7436697DD0BFAC5B0BD95E1CB416E4
GSTR4 online filling option not available in the GST portal after login in “file return section I selected FY2019-20 and Apr-June”showing only GSTR4A, not showing file a return online or offline, as a Composition dealer I have to file the return before 18th of July for Apr-June quarter, when can I get the option to enter the sales and figures, or nil returns send yours valuable suggestions.
Sir from F/Y 2019-20, GSTR-4 is Now Annual return which is to be filed by 30th of April 2020 and for Quarterly filing CMP-08 is to be issued by portal shortly. So kindly wait for the same.
dear dir, thanking for your kind information
Sir
I am a composition dealer, Monthly Turnover is below One Lac and Filing NIL Quarterly Returns ,is it ok or have to pay 1% gst ? Since Exempted up to Rs.20 Lac per Year
First of all, we would suggest you to unregister yourself from the GST as you have less than the threshold limit to avoid compliance. Also if you are doing sales of less than 1 lac still you have to file GST as per the required format and in no way, you should file the NIL returns as you have to file whatever the sales you are doing.
which dealer require to procees new prototype under gst
it is applicable to all the composition dealers
Sir, I am in composition schem. In the GST portal, when I tried to open apr-jun 2019 quarter, there is no link to file GSTR4. Is there no need file GSTR4 prevoius Quarter?
Sir From F/Y 2019-20 onwards GTSR-4 is now treated as annual return
and in place of GSTR-4, CMP-08 is provided but it is not available on
portal, So in good practice you should pay the amount of tax through
challan in respective heads before 18/07/2019.
Sir, i started business in April 2019. and applied for GST on 25th April 2019 under composition.
i am rice supplier. All sales during the quarter is of exempt goods. Also purchases are also exempt one.
Since no GSTR 4 link is available on site, do i need to make any reporting on gst portal as no amount of tax is due as entire sales during the quarter is exempt supply only.
Since CMP-08 is not enabled on the portal right now, So you can wait for
the same on the portal
CMP-08 is still not available on portal. Kindly guide where it will reflect and when? Due date is 18th July?Thanks
Sir as CMP -08 is not available on portal, So in good practice you
should pay the amount of tax through challan in respective heads before
18/07/2019.
it is applicable to composite scheme to pay challan previous format now cmp 08 form is not getting in gst site
Sir there no any clarification provided by portal up till now
if I don’t pay composition tax just because CMP-08 is not available on portal , Shall I be liable to pay interest and penalty for late payment of tax ? Or I should pay composition tax through challan before 18th july as I was doing before this quarter?
Sir as CMP -08 is not available on portal, So in good practice you
should pay the amount of tax through challan in respective heads before
18/07/2019.
How to File GSTR-4 for April 2019 to June 2019 ? On Portal , there is only View and Download Option, No Upload Option ???
NOW YOU NEED TO FILE CMP-08.
Sir, We started business under Composition scheme and purchased Capital goods like Machinery worth-10Lakh, do we need to update capital goods purchases in Quarterly returns? and sales are less than 1Lakh. are there any complications with this huge difference between Sales and purchases? please confirm and advise us.
IN CMP-08 ONLY INWARDS SUPPLIES LIABLE TO REVERSE CHARGE HAS TO BE REPORTED.
gst portal does not show gst r4 so how can I file my 1st quarter 2019-20 return last date is 18.07.2019
Please note that from 01.04.2019, composition dealers are required to file CMP 08 on quarterly basis. However, this form is not yet enabled on GST portal.
A composition Dealer has missed sale of 10 lakhs, (shown less) in March19. Now he want to make payment of tax with interest., How to make payment? In which chalan payment is to be done.
In new form CMP 08 there is no col. for amendment related to earlier returns filed. If payment on line is made, it will remain in cash ledger. Unless it is adjusted against liability of March 19, though payment is made now, the interest will attract till its adjustment.
Kindly suggest.
As the facility to upload data in CMP-08 is not available on portal, the only solution left is to create the challan for the same amount
gst portal does not show gst r4 so how can I file my 1st quarter 2019-20 return last date is 18.07.2019
From F/Y 2019-20 onwards GSTR-4 becomes annual return & in place of
GSTR-4, CMP-08 will come which will be filed on a quarterly basis.
Until now CMP-08 is not available on the portal you may wait or may create
challan of the taxable amount
In CMP 08 at S.No. 1 we have to write outward Supplies (including exempt Supplies). My concern …Should I pay tax on exempt supply also or I should pay tax on taxable supply only ? Suppose my total sales are 100 out of which 30 is exempt sales,should I pay tax on 70 Rs. or on 100 Rs.
In composition scheme under GST, composition rate is applicable on both taxable and exempt supplies.so in your case, liability arises on Rs.100
I HAVE SELL ONLY EXEMPTED VALUE OF GOODS.WHAT ENTRY ARE MADE IN CMP-8? BECAUSE WHEN I PUT THIS INTO OUTWARD SUPPLY WITH 0 TAXES.AFTER THE SUBMISSION BUTTON.THE ERROR OCCUR SAYS CASH BALANCE IS NOT AVAILABLE.WHAT SHOULD I DO?FILE NILL RETURN OR WAIT FOR A NEW UPDATION.
If you are registered as a composition dealer then taxes would be payable in aggregate turnover including on exempt supplies too. So in your case, tax should be payable on aggregate turnover of exempted supply.
sir, i have downloaded gstr4a json file from the portal,but now there is no option shown for the F.Y.2019-20. in offline tool of gstr4,hence in previous it had .i want my purchase bills detail in excel virsion .please guide me in this regard
FY 2019-20 has been removed from offline tool of GSTR -4 as now CMP-08 is required to be filed by composition dealers on quarterly basis and GSTR-4 has been made annual.
Not allowed to file CMP08 today shows error report(Return already under process. If error persists quote error number RET00009 when you contact customer care for quick resolution.)
contact department for assistance.