GSTR-4 Filing for Composition Scheme Dealers
The Composition Scheme is a simplified GST scheme for small taxpayers with turnover up to ₹1.5 crores (goods) or ₹50 lakhs (services). K-Tech Services provides expert GSTR-4 filing services for composition scheme dealers.
What is Composition Scheme?
The Composition Scheme allows small taxpayers to pay GST at a fixed percentage of turnover instead of the regular rates. It reduces compliance burden as only one return (GSTR-4) needs to be filed annually.
Tax Rates Under Composition Scheme
| Business Type | Tax Rate |
|---|---|
| Manufacturers (other than specified goods) | 1% (0.5% CGST + 0.5% SGST) |
| Food Service Providers | 5% (2.5% CGST + 2.5% SGST) |
| Other Suppliers (Services) | 6% (3% CGST + 3% SGST) |
| Traders | 1% (0.5% CGST + 0.5% SGST) |
Eligibility for Composition Scheme
- Turnover up to ₹1.5 crores (for goods) or ₹50 lakhs (for services)
- Cannot make inter-state supplies
- Cannot sell through e-commerce platforms
- Cannot claim Input Tax Credit
GSTR-4 Return Details
- Due Date: 30th April of the following financial year
- Annual Return (quarterly payment of tax)
- Includes details of inward and outward supplies
Note: Late filing of GSTR-4 attracts late fee of ₹50 per day (₹25 CGST + ₹25 SGST). File your composition return on time with our assistance.
Quick Enquiry
Why Choose Us?
- Expert in Composition Scheme
- Timely Return Filing
- Eligibility Assessment
- Affordable Fees
Contact Us
+91-9600076134
info@ktechservices.com
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