Question: what is difference between regular and composition?
Answer: Normal Dealers are assesses having Turnover > 1.5 Crore. However, Composition Dealers are assesses having Turnover upto 1.5 Crore. A Normal Dealer is required to file GSTR- 1, 2, 3, 3B and an Annual Return. On the other hand, a Composition Dealer is required to file a Quarterly return (GSTR-4) and an Annual return.