Rent pay and received tax applicable for composite dealer

A registered composite scheme dealer sales turnover rs:80 lacs tax pay 1 precentage tax only
dealer rents from shops rs:3,60,000/- income from urd customers
rents pay to business place to urd customers rs:1,20,000/-
question:
dealer rents receipts and payments rcm applicable show in annual return Gstr-4 f y 22-23