- Let us understand this by the following example:
Suppose Mr B registered to GST under composition scheme in 04th July 2017, but on 31st Jan 2018 he got shifted to a regular scheme.
In this case, Mr B had to file two returns:
- GSTR 9A for 04th July 2017 to 31st Jan 2018
- GSTR 9 for 01st Feb 2018 to 31st Mach 2018