{"id":38309,"date":"2022-07-23T13:14:15","date_gmt":"2022-07-23T07:44:15","guid":{"rendered":"https:\/\/www.cagmc.com\/?p=38309"},"modified":"2024-06-01T16:36:48","modified_gmt":"2024-06-01T11:06:48","slug":"dilemma-in-filing-of-gstr-4-by-composition-tax-payers","status":"publish","type":"post","link":"https:\/\/www.cagmc.com\/blog\/dilemma-in-filing-of-gstr-4-by-composition-tax-payers\/","title":{"rendered":"Dilemma In Filing of GSTR-4 by Composition Tax Payers"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone wp-image-38311 size-full\" title=\"Dilemma In Filing of GSTR-4 by Composition Tax Payers\" src=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/08\/Dilemma-In-Filing-of-GSTR-4-by-Composition-Tax-Payers.png\" alt=\"Dilemma In Filing of GSTR-4 by Composition Tax Payers\" width=\"1200\" height=\"630\" srcset=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/08\/Dilemma-In-Filing-of-GSTR-4-by-Composition-Tax-Payers.png 1200w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/08\/Dilemma-In-Filing-of-GSTR-4-by-Composition-Tax-Payers-300x158.png 300w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/08\/Dilemma-In-Filing-of-GSTR-4-by-Composition-Tax-Payers-1024x538.png 1024w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/08\/Dilemma-In-Filing-of-GSTR-4-by-Composition-Tax-Payers-615x323.png 615w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/08\/Dilemma-In-Filing-of-GSTR-4-by-Composition-Tax-Payers-400x210.png 400w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/08\/Dilemma-In-Filing-of-GSTR-4-by-Composition-Tax-Payers-292x153.png 292w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><br \/>\nThe Composition Scheme was introduced by small taxpayers with the aim of providing relief from the complex and difficult process imposed by ordinary taxpayers. Section 10 of the CGST Act defines the eligibility criteria for registration as a taxpayer. A clear reading of section 10 and appropriate rules that have been revised several times will show how difficult it is for a small taxpayer to understand the basic provisions. This article focuses on the dilemma in filing of GSTR-4 by composition tax payers.<\/span><\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"border: 1px solid #555;\">\n<p style=\"text-align: justify;\"><b>Table of content<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#What\"><span style=\"font-weight: 400;\">What is GSTR-4?\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#Negative\"><span style=\"font-weight: 400;\">Negative liability in GSTR-4<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#Reason\"><span style=\"font-weight: 400;\">Reason of Negative Liability in GSTR-4<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#for\"><span style=\"font-weight: 400;\">Reason for composition dealers facing dilemma in filing the GSTR-4<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#Procedure\"><span style=\"font-weight: 400;\">Procedure to Rectify and Steps to Nullify Negative Liability Adjustment<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#Conclusion\"><span style=\"font-weight: 400;\">Conclusion<\/span><\/a><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"What\" style=\"text-align: justify;\"><b>What is GSTR-4?<\/b><\/h2>\n<p id=\"Negative\" style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Form GSTR-4 is the annual return form for those taxpayers who have opted for the GST Composition for a new indirect tax system. Under the<a href=\"https:\/\/www.cagmc.com\/gst-registration\/\"> GST<\/a> naming system, taxpayers will be required to complete only one return for each financial year. Also, taxpayers will need to file CMP-08 to receive quarterly payments. The deadline for each completion of CMP-08 is the 18th for each subsequent term.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Negative liability in GSTR-4<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Circumstances have been observed when taxpayers report bad debt from their GSTR-4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><b>Background<\/b><span style=\"font-weight: 400;\">: From FY 2019-20, taxpayers must pay off debt in Form GST CMP-08 by quarterly while GSTR-4 Return is required to be filed annually after the end of the financial year.<\/span><\/li>\n<li aria-level=\"1\"><b>Reason for Bad Liability in GSTR4<\/b><span style=\"font-weight: 400;\">: Full-year credit needs to be announced in GSTR-4 below applicable tax rates. Taxpayers are required to complete GSTR-4 Table 6 by default. If it does, there is no case, the table may be filled with the number \u20180\u2019. If no debt is declared in Table 6, it is assumed that no debt is incurred required to pay, however, the taxpayer may pay the debt in Form GST CMP-08. In such cases, Debt paid with GST CMP-08 becomes more taxable and moves to Bad Debt Statement the same expenditure on the debt for the next tax period<\/span><b>.<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Improper Taxpayer Activity<\/b><span style=\"font-weight: 400;\">: Debt payable on Form GST CMP-08 is automatically completed in Table 5 GSTR-4 for the convenience of taxpayers. Taxpayers who do not complete table 6 of GSTR-4 i.e. no credit specified, however, the taxpayer may pay the debt in Form GST CMP-08; as \u2018Taxes\u2019 on GSTR-4 is computed after reducing the debt declared in GST CMP-08 and automatically completed in table 5. So, if nothing else is announced in Table 6, and the negative credit induction comes from GSTR-4.<\/span><\/li>\n<li id=\"Reason\"><b>How to proceed if there is a legal obligation<\/b><span style=\"font-weight: 400;\">: If table 6 of GSTR-4 is not completed due to oversight, ticket may be collected to eliminate the amount found in the negative credit statement. If there is no debt to be paid on time annually, the debt payable on Form GST CMP-08 will extend to a negative and similar credit statement the excess amount can be used to pay off debt for future tax periods.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Reason of negative liability in GSTR-4<\/b><\/h2>\n<p id=\"for\" style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Full-year credit needs to be declared in GSTR-4 below applicable tax rates. Taxpayers are required to provide information in Table 6 of Form GSTR-4 as compulsory. In the event that there is no debt, Table 6 of Form GSTR-4 can be completed with a value of \u20180\u2019. If no debt is declared in Table 6, it is assumed that no debt is required to be paid, though; the taxpayer may pay the debt in Form GST CMP-08.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Reason for composition dealers facing dilemma in filing the GSTR-4<\/b><\/h2>\n<p id=\"Procedure\" style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Debt payable on Form GST CMP-08 is automatically completed in Table 5 of GSTR-4 for the convenience of taxpayers. Taxpayers who do not complete GSTR-4 table 6 i.e. no debt has been declared, however, the taxpayer is likely to pay off the debt in Form GST CMP-08; as &#8216;Taxes&#8217; on GSTR-4 are calculated after deducting the debt declared in GST CMP-08 and automatically filling in table 5. So, if nothing is announced in Table 6, then the negative credit rating comes from GSTR-4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Procedure to Rectify and Steps to Nullify Negative Liability Adjustment<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Although the government will not provide any assistance or remedy in this regard, the aggrieved taxpayer may write to the official <a href=\"https:\/\/www.gst.gov.in\/\" target=\"_blank\" rel=\"noopener\">GST official<\/a> or issue a ticket to the petition as soon as the matter comes to him or her as a first step.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In addition to the above action, the taxpayer may also consider the immediate solutions listed below. The solution varies depending on the situation as follows:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If Table 6 of GSTR-4 is not completed due to surveillance, a ticket may be raised to eliminate the amount found in the negative credit statement.<\/span><\/li>\n<li id=\"Conclusion\">If there is no debt to be repaid during the year, the debt payable on Form GST CMP-08 will extend to the negative credit statement and the same excess amount may be used to settle future tax debt.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Conclusion<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The deadline for completing the GSTR-4 should be the same as the date for completing the GSTR-9 or otherwise should be amended accordingly. The obligation to pay taxes is due to the technical problems of the portfolio which should be resolved without further delay.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Composition Scheme was introduced by small taxpayers with the aim of providing relief from the complex and difficult process [&hellip;]<\/p>\n","protected":false},"author":12,"featured_media":38311,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[71],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Dilemma In Filing of GSTR-4 by Composition Tax Payers - CAGMC<\/title>\n<meta name=\"description\" content=\"Latest Guide on Dilemma In Filing of GSTR-4 by Composition Tax Payers and Reason of Negative Liability in GSTR-4.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cagmc.com\/blog\/dilemma-in-filing-of-gstr-4-by-composition-tax-payers\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Dilemma In Filing of GSTR-4 by Composition Tax Payers - CAGMC\" \/>\n<meta property=\"og:description\" content=\"Latest Guide on Dilemma In Filing of GSTR-4 by Composition Tax Payers and Reason of Negative Liability in GSTR-4.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cagmc.com\/blog\/dilemma-in-filing-of-gstr-4-by-composition-tax-payers\/\" \/>\n<meta property=\"og:site_name\" content=\"Goyal Mangal &amp; Company\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/goyalmangal\" \/>\n<meta property=\"article:published_time\" content=\"2022-07-23T07:44:15+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-06-01T11:06:48+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/08\/Dilemma-In-Filing-of-GSTR-4-by-Composition-Tax-Payers.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"630\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"CA Rohit Goyal\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"CA Rohit Goyal\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.cagmc.com\/blog\/dilemma-in-filing-of-gstr-4-by-composition-tax-payers\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.cagmc.com\/blog\/dilemma-in-filing-of-gstr-4-by-composition-tax-payers\/\"},\"author\":{\"name\":\"CA Rohit Goyal\",\"@id\":\"https:\/\/www.cagmc.com\/blog\/#\/schema\/person\/5f02def6f9f1b0c01a0b98f175455e46\"},\"headline\":\"Dilemma In Filing of GSTR-4 by Composition Tax Payers\",\"datePublished\":\"2022-07-23T07:44:15+00:00\",\"dateModified\":\"2024-06-01T11:06:48+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.cagmc.com\/blog\/dilemma-in-filing-of-gstr-4-by-composition-tax-payers\/\"},\"wordCount\":851,\"publisher\":{\"@id\":\"https:\/\/www.cagmc.com\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.cagmc.com\/blog\/dilemma-in-filing-of-gstr-4-by-composition-tax-payers\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/08\/Dilemma-In-Filing-of-GSTR-4-by-Composition-Tax-Payers.png\",\"articleSection\":[\"GST\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.cagmc.com\/blog\/dilemma-in-filing-of-gstr-4-by-composition-tax-payers\/\",\"url\":\"https:\/\/www.cagmc.com\/blog\/dilemma-in-filing-of-gstr-4-by-composition-tax-payers\/\",\"name\":\"Dilemma In Filing of GSTR-4 by Composition Tax Payers - CAGMC\",\"isPartOf\":{\"@id\":\"https:\/\/www.cagmc.com\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.cagmc.com\/blog\/dilemma-in-filing-of-gstr-4-by-composition-tax-payers\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.cagmc.com\/blog\/dilemma-in-filing-of-gstr-4-by-composition-tax-payers\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/08\/Dilemma-In-Filing-of-GSTR-4-by-Composition-Tax-Payers.png\",\"datePublished\":\"2022-07-23T07:44:15+00:00\",\"dateModified\":\"2024-06-01T11:06:48+00:00\",\"description\":\"Latest Guide on Dilemma In Filing of GSTR-4 by Composition Tax Payers and Reason of Negative Liability in GSTR-4.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.cagmc.com\/blog\/dilemma-in-filing-of-gstr-4-by-composition-tax-payers\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.cagmc.com\/blog\/dilemma-in-filing-of-gstr-4-by-composition-tax-payers\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.cagmc.com\/blog\/dilemma-in-filing-of-gstr-4-by-composition-tax-payers\/#primaryimage\",\"url\":\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/08\/Dilemma-In-Filing-of-GSTR-4-by-Composition-Tax-Payers.png\",\"contentUrl\":\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/08\/Dilemma-In-Filing-of-GSTR-4-by-Composition-Tax-Payers.png\",\"width\":1200,\"height\":630,\"caption\":\"Dilemma In Filing of GSTR-4 by Composition Tax Payers\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.cagmc.com\/blog\/dilemma-in-filing-of-gstr-4-by-composition-tax-payers\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.cagmc.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Dilemma In Filing of GSTR-4 by Composition Tax Payers\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.cagmc.com\/blog\/#website\",\"url\":\"https:\/\/www.cagmc.com\/blog\/\",\"name\":\"Goyal Mangal &amp; Company\",\"description\":\"Best CA Firm in Jaipur\",\"publisher\":{\"@id\":\"https:\/\/www.cagmc.com\/blog\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.cagmc.com\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.cagmc.com\/blog\/#organization\",\"name\":\"Goyal Mangal & Company\",\"url\":\"https:\/\/www.cagmc.com\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.cagmc.com\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.cagmc.com\/wp-content\/uploads\/2020\/01\/logo4.png\",\"contentUrl\":\"https:\/\/www.cagmc.com\/wp-content\/uploads\/2020\/01\/logo4.png\",\"width\":673,\"height\":145,\"caption\":\"Goyal Mangal & Company\"},\"image\":{\"@id\":\"https:\/\/www.cagmc.com\/blog\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/goyalmangal\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.cagmc.com\/blog\/#\/schema\/person\/5f02def6f9f1b0c01a0b98f175455e46\",\"name\":\"CA Rohit Goyal\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.cagmc.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/d79e3f7ca50abbe876a91e43f2b7ac00?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/d79e3f7ca50abbe876a91e43f2b7ac00?s=96&d=mm&r=g\",\"caption\":\"CA Rohit Goyal\"},\"description\":\"CA Rohit Goyal has experience in multiple spheres including general functions in the field of Auditing, Accounting, and handling Scrutiny Assessments, Taxation Matters along with the specialized functions including Finance, Banking and also handles the field of Stock Audit, Internal Audit and other Various Assignments of Banks.\",\"url\":\"https:\/\/www.cagmc.com\/blog\/author\/rohitgoyal\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Dilemma In Filing of GSTR-4 by Composition Tax Payers - CAGMC","description":"Latest Guide on Dilemma In Filing of GSTR-4 by Composition Tax Payers and Reason of Negative Liability in GSTR-4.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.cagmc.com\/blog\/dilemma-in-filing-of-gstr-4-by-composition-tax-payers\/","og_locale":"en_US","og_type":"article","og_title":"Dilemma In Filing of GSTR-4 by Composition Tax Payers - CAGMC","og_description":"Latest Guide on Dilemma In Filing of GSTR-4 by Composition Tax Payers and Reason of Negative Liability in GSTR-4.","og_url":"https:\/\/www.cagmc.com\/blog\/dilemma-in-filing-of-gstr-4-by-composition-tax-payers\/","og_site_name":"Goyal Mangal &amp; Company","article_publisher":"https:\/\/www.facebook.com\/goyalmangal","article_published_time":"2022-07-23T07:44:15+00:00","article_modified_time":"2024-06-01T11:06:48+00:00","og_image":[{"width":1200,"height":630,"url":"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/08\/Dilemma-In-Filing-of-GSTR-4-by-Composition-Tax-Payers.png","type":"image\/png"}],"author":"CA Rohit Goyal","twitter_card":"summary_large_image","twitter_misc":{"Written by":"CA Rohit Goyal","Est. reading time":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.cagmc.com\/blog\/dilemma-in-filing-of-gstr-4-by-composition-tax-payers\/#article","isPartOf":{"@id":"https:\/\/www.cagmc.com\/blog\/dilemma-in-filing-of-gstr-4-by-composition-tax-payers\/"},"author":{"name":"CA Rohit Goyal","@id":"https:\/\/www.cagmc.com\/blog\/#\/schema\/person\/5f02def6f9f1b0c01a0b98f175455e46"},"headline":"Dilemma In Filing of GSTR-4 by Composition Tax Payers","datePublished":"2022-07-23T07:44:15+00:00","dateModified":"2024-06-01T11:06:48+00:00","mainEntityOfPage":{"@id":"https:\/\/www.cagmc.com\/blog\/dilemma-in-filing-of-gstr-4-by-composition-tax-payers\/"},"wordCount":851,"publisher":{"@id":"https:\/\/www.cagmc.com\/blog\/#organization"},"image":{"@id":"https:\/\/www.cagmc.com\/blog\/dilemma-in-filing-of-gstr-4-by-composition-tax-payers\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/08\/Dilemma-In-Filing-of-GSTR-4-by-Composition-Tax-Payers.png","articleSection":["GST"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.cagmc.com\/blog\/dilemma-in-filing-of-gstr-4-by-composition-tax-payers\/","url":"https:\/\/www.cagmc.com\/blog\/dilemma-in-filing-of-gstr-4-by-composition-tax-payers\/","name":"Dilemma In Filing of GSTR-4 by Composition Tax Payers - CAGMC","isPartOf":{"@id":"https:\/\/www.cagmc.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.cagmc.com\/blog\/dilemma-in-filing-of-gstr-4-by-composition-tax-payers\/#primaryimage"},"image":{"@id":"https:\/\/www.cagmc.com\/blog\/dilemma-in-filing-of-gstr-4-by-composition-tax-payers\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/08\/Dilemma-In-Filing-of-GSTR-4-by-Composition-Tax-Payers.png","datePublished":"2022-07-23T07:44:15+00:00","dateModified":"2024-06-01T11:06:48+00:00","description":"Latest Guide on Dilemma In Filing of GSTR-4 by Composition Tax Payers and Reason of Negative Liability in GSTR-4.","breadcrumb":{"@id":"https:\/\/www.cagmc.com\/blog\/dilemma-in-filing-of-gstr-4-by-composition-tax-payers\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.cagmc.com\/blog\/dilemma-in-filing-of-gstr-4-by-composition-tax-payers\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.cagmc.com\/blog\/dilemma-in-filing-of-gstr-4-by-composition-tax-payers\/#primaryimage","url":"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/08\/Dilemma-In-Filing-of-GSTR-4-by-Composition-Tax-Payers.png","contentUrl":"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/08\/Dilemma-In-Filing-of-GSTR-4-by-Composition-Tax-Payers.png","width":1200,"height":630,"caption":"Dilemma In Filing of GSTR-4 by Composition Tax Payers"},{"@type":"BreadcrumbList","@id":"https:\/\/www.cagmc.com\/blog\/dilemma-in-filing-of-gstr-4-by-composition-tax-payers\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.cagmc.com\/blog\/"},{"@type":"ListItem","position":2,"name":"Dilemma In Filing of GSTR-4 by Composition Tax Payers"}]},{"@type":"WebSite","@id":"https:\/\/www.cagmc.com\/blog\/#website","url":"https:\/\/www.cagmc.com\/blog\/","name":"Goyal Mangal &amp; Company","description":"Best CA Firm in Jaipur","publisher":{"@id":"https:\/\/www.cagmc.com\/blog\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.cagmc.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.cagmc.com\/blog\/#organization","name":"Goyal Mangal & Company","url":"https:\/\/www.cagmc.com\/blog\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.cagmc.com\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/www.cagmc.com\/wp-content\/uploads\/2020\/01\/logo4.png","contentUrl":"https:\/\/www.cagmc.com\/wp-content\/uploads\/2020\/01\/logo4.png","width":673,"height":145,"caption":"Goyal Mangal & Company"},"image":{"@id":"https:\/\/www.cagmc.com\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/goyalmangal"]},{"@type":"Person","@id":"https:\/\/www.cagmc.com\/blog\/#\/schema\/person\/5f02def6f9f1b0c01a0b98f175455e46","name":"CA Rohit Goyal","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.cagmc.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/d79e3f7ca50abbe876a91e43f2b7ac00?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/d79e3f7ca50abbe876a91e43f2b7ac00?s=96&d=mm&r=g","caption":"CA Rohit Goyal"},"description":"CA Rohit Goyal has experience in multiple spheres including general functions in the field of Auditing, Accounting, and handling Scrutiny Assessments, Taxation Matters along with the specialized functions including Finance, Banking and also handles the field of Stock Audit, Internal Audit and other Various Assignments of Banks.","url":"https:\/\/www.cagmc.com\/blog\/author\/rohitgoyal\/"}]}},"_links":{"self":[{"href":"https:\/\/www.cagmc.com\/blog\/wp-json\/wp\/v2\/posts\/38309"}],"collection":[{"href":"https:\/\/www.cagmc.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cagmc.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cagmc.com\/blog\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cagmc.com\/blog\/wp-json\/wp\/v2\/comments?post=38309"}],"version-history":[{"count":6,"href":"https:\/\/www.cagmc.com\/blog\/wp-json\/wp\/v2\/posts\/38309\/revisions"}],"predecessor-version":[{"id":51736,"href":"https:\/\/www.cagmc.com\/blog\/wp-json\/wp\/v2\/posts\/38309\/revisions\/51736"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cagmc.com\/blog\/wp-json\/wp\/v2\/media\/38311"}],"wp:attachment":[{"href":"https:\/\/www.cagmc.com\/blog\/wp-json\/wp\/v2\/media?parent=38309"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cagmc.com\/blog\/wp-json\/wp\/v2\/categories?post=38309"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cagmc.com\/blog\/wp-json\/wp\/v2\/tags?post=38309"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}