Goods and Services Tax – GST Dated:- 21-7-2020 – News – What is Form GSTR-4 Annual Return : – With effect from 1 st April, 2019, all Composition Taxpayers are required to file Form GSTR-4 Annual Return, on annual basis , for each financial year. Who are required to file Form GSTR-4 Annual Return : All registered taxpayers who have opted for composition scheme or were under composition scheme under GST, for any period during a financial year, starting from 01.04.2019, need to file Form GSTR-4 Annual Return, annually. Who can file NIL Form GSTR-4 Annual Return : Nil Form GSTR-4 Annual Return can be filed for the financial year, if you have, for all applicable quarters of the year,:
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GSTR-4 Annual Return, once filed, can t be revised After successfully filing, ARN will be generated and intimated through email and SMS Currently only the online filing has been enabled on the portal. Shortly, offline tool to file Form GSTR-4 Annual Return will also be made available. How it is different from Form GSTR-4 Quarterly Return : Please note that this Form GSTR-4 Annual Return is different from the Form GSTR-4 Quarterly Return, which was required to be filed on a quarterly basis. Form GSTR-4 Quarterly Return is applicable up to tax period ending on 31 st March, 2019, for composition taxpayers. For tax periods till the quarter ending March, 2019, Composition Taxpaye
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