GST composition scheme – Solution of expected problems

GST composition scheme – Solution of expected problems

As you know that government tried to give some relief to the small traders and launched GST Composition Scheme. The taxpayer may apply for composition scheme at the time of their fresh GST registration or migrated taxpayers may opt-in composition scheme by filing up a CMP-02 form online within the prescribed time given by the govt.

As migrated taxpayers are automatically registered in a regular scheme, the government gave the last date 16th Aug and later 30th Sept to opt-in composition scheme from the regular scheme.

Their application approved and they opted for composition scheme on 1st Oct.

But the big problems are arising now. Several issues are arising in the mind of the taxpayers who opted for composition scheme on 1st Oct. In this article, I have shown those questions and also tried to find answers.

Q1: Filed GSTR 3B for July, August, September and GSTR 1 & 2 for July. But no return filing records are showing now.

A: Don’t worry, Several taxpayers are facing this problem, the government will fix this problem while GSTR-4 will available in the portal. Hope GSTR-4 will be available after GST council’s next meeting on 10th Nov.

Q2: Return filing dashboard is showing on a quarterly basis? How to file GSTR 1, 2 & 3 for Aug, Sept?

A: Government have not announced the last dates to file GSTR 1, 2 & 3 for Aug & Sept till now. The last date to file GSTR-2 is 30th Nov and GSTR-3 is 11 Dec for July 2017. Hope government will announce the last date to file GSTR 1,2 & 3 of Aug & Sep after receiving the GST of July.

GST composition scheme

Q3: Can I get ITC for Jul – Sept period? If yes how to claim?

A: Composition dealer cannot claim ITC. But as the taxpayer was in the regular scheme for Jul-Sept. They would have to get ITC. No official notification is given regarding till now, please wait for official announcement.

Q4: Do I need to file GSTR 4 for a July-Sept period?

A: GST Council have not declared any notification regarding this, even GSTR-4 for Jul-Sept is not available in the portal till now. Hope they will issue notification regarding this shortly.

Q5: Do I need to file any Transition forms for a Jul-Sept period?

A: Transition forms are filed to claim ITC on the previous stock. Suppose you registered in GST in Aug and want to get ITC for GST paid at the time of purchase in July. Then you may claim ITC by filing up transition forms.

Composition taxpayers are not allowed to claim ITC as per current law, so there is no need to file transition forms.

Q6: I have paid late fees to file GSTR 3B for Aug but refund not credited till now?

A: Late fees waived for GSTR 3B of August. But Nobody gets the refund till now as for as the commission has not released the refund till now.

What to do in this situation?

You may send the email at and ask your queries by quoting your Name & GSTIN. If possible try to attach screenshots of your problems.

But the fact is no notification regarding these matters are available in GST Portal till now. GST Council’s next meeting (23rd meeting) scheduled to be held on 10th Nov 2017. Hope new notification will come out after the meeting.


Leave a Reply

Your email address will not be published. Required fields are marked *

five × three =