transitional provision for composition

Following must be disclosed/filed for disclosure

• The taxable person is required to furnish only one return i.e. GSTR-4 on a quarterly basis and an annual return in FORM GSTR-9A.
• No, a dealer registered under composition scheme is not required to maintain detailed records as in the case of a normal taxpayer. However not detailed but still working details should be maintained
• As no ITC shall be given so thus that Person cannot issue Tax Invoice
• In case you need help in ITC of taxes paid in Earlier(VAT) regime then revert back.