Answer

1. F

   Facts

   GSTR-4 is the annual return for composition taxpayers, due by 30 June after the year. Its Table 5 is auto-filled from the four CMP-08s filed for the year.

2. P

   Provisions and law

   • Rule 62, CGST Rules 2017A composition taxpayer files CMP-08 by the 18th of the month after each quarter and GSTR-4 by 30 June after the year (Notification 12/2024-CT).
   • Sec 39(2), CGST Act 2017A composition taxpayer furnishes a statement every quarter (CMP-08) and a return every year (GSTR-4).
   • Notification 12/2024-CTAmended the CGST Rules from 10 July 2024, including Rule 62 (GSTR-4 due 30 June) and Rule 142 (DRC-03A to link payments to demands).
3. A

   Analysis

   Because Table 5 is auto-filled and not editable, wrong CMP-08 figures carry into GSTR-4. GSTR-4 also asks for inward supplies, including purchases from registered and unregistered suppliers. Any extra tax found is paid with GSTR-4 with interest. Late GSTR-4 attracts late fee of ₹50 a day, capped at ₹2,000, or ₹500 if nil, as currently notified.

4. C

   Conclusion

   1. 1File all four CMP-08s for the year.
   2. 2Check the auto-filled Table 5 in GSTR-4.
   3. 3Enter inward supply details.
   4. 4File GSTR-4 by 30 June.

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