Answer

1. F

   Facts

   A nil GSTR-4 is allowed only if you had no outward supplies, no inward supplies, no other liability, and all CMP-08s were filed as nil. Otherwise you file a regular GSTR-4.

2. P

   Provisions and law

   • Sec 39(2), CGST Act 2017A composition taxpayer files a return for each financial year within the prescribed time
   • Rule 62, CGST Rules 2017Quarterly CMP-08 statement and annual GSTR-4 return for composition taxpayers
3. A

   Analysis

   The GSTR-4 FAQ sets these nil conditions. If you bought anything, even from an unregistered seller, it is not a nil return because inward supplies must be reported in Table 4. Example: no sales but ₹40,000 of purchases means a regular GSTR-4 with Table 4 filled. A late nil return still carries a late fee, capped at ₹500 in total.

4. C

   Conclusion

   1. 1Check whether there were any sales or purchases.
   2. 2Check that all CMP-08s were nil.
   3. 3If all are nil, choose the nil option and file.
   4. 4If not, fill the tables.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.