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All registered persons who opt for composition levy under GST need to file quarterly return information using GSTR-4 between 11th and 18th of the month following the relevant quarter.
In our previous articles, we have discussed the process of filing GSTR-1 for outward supplies, GSTR-2 for inward supplies, and GSTR-3 for monthly tax returns. Here, we will discuss the procedure of filing quarterly returns on GST portal through GSTR-4.