upasana gupta
(Finance Professional)
(3931 Points)
Replied 11 August 2017
No composition dealer are not required to fill form GSTR-3B.
/experts/gstr-3b-return-compulsory-by-composition-dealer-2540339.asp
Prity Agarwal
(CHARTERED ACCOUNTANT)
(363 Points)
Replied 11 August 2017
GSTR 3B has to be filed when the time limit for GSTR 1 and GSTR 2 has been extended.
Composition scheme dealers have to file quarterly return GSTR 4. Thus, they are not required to file GSTR 3B.