GST
Do composition dealers file GSTR-9 too
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Facts
No. Composition taxpayers file GSTR-4 as their annual return and are not required to file GSTR-9.
Provisions and law
- Sec 39(2), CGST Act 2017A composition taxpayer files a return for each financial year within the prescribed time
- Sec 44, CGST Act 2017Annual return; taxpayers under Sec 10 are covered by GSTR-4 instead
Analysis
The GSTR-4 FAQ treats GSTR-4 as the annual return for composition taxpayers from FY 2019-20. If you were regular for part of the year, GSTR-9 may apply for that part, subject to the ₹2 crore exemption. Example: a composition dealer for the whole of FY 2025-26 files only GSTR-4.
Conclusion
- Check if you were in composition for the whole year.
- If yes, file only GSTR-4.
- If you switched, check GSTR-9 for the regular part.
- Keep both filings consistent.
A Savvy can do this for you
GSTR-4 annual return for composition dealers
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