Is composition dealer required to file GSTR-3B?

Many dealers registered under composition scheme has the query, as to whether they are required to file GSTR-3B or not?

Answer - Composition dealers are not required to File GSTR-3B as they are not liable to file even GSTR1, GSTR2 and GSTR-3. They will be required to file the form GSTR4 in October for the period July to September, the 1st quarter in the new tax regime.

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