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What is GSTR 4 Return? Frequency of GSTR 4 Return – Quarterly or Annual?

Posted on September 7, 2022December 14, 2022 by admin

Composite taxpayers are required to file GSTR-4 Returns on an annual basis (earlier quarterly). Until the Financial Year 2018-19, GSTR 4 was a quarterly return. CGST Rules 2017 were amended by the Third Amendment, 2019 to introduce the annual return GSTR-4. In accordance with the GST Notification 21/2019 dated 23rd April 2020, for taxpayers opting…

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