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…
