Q 283.  A registered composition scheme dealer purchase of goods from other states (inter state).but dealer same goods returns to selling supply dealer. Question: 1.Composition scheme dealer purchase of goods returns procedure. 2.composition scheme dealer inter state sales transaction not eligible in gst act.

Ans. Composition dealers cannot make interstate sale transactions. However, he is eligible to purchase goods from other states. Purchased Goods returned by the composition dealer will be shown under the Table 5B (CDNR) in the GSTR-4.