Interim period GSTR-4 for opting composition scheme in the mid of quarter [Proviso to Rule 62(1) inserted by NN 45/2017 dated 13-10-2017 Para 2(iv)

 

• Where effective date of compositon scheme is not the Ist month of quarter
• GSTR-4 is required to filed for remaining period of the quarter for which composition scheme is effective

And GSTR-1,2,3,3B shall be filed for prior months during which composition scheme was not applicable.