GST
GSTR-4 after cancellation of registration
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Facts
Yes. The FAQ includes taxpayers whose registration was cancelled during the year. File GSTR-4 for the period you were registered in composition.
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
Analysis
Cancellation does not remove return duties for the period before it. Non-filing can lead to a GSTR-3A notice and assessment. Example: cancelled on 31 December 2025; file GSTR-4 for April to December 2025 by 30 June 2026, along with any final return required.
Conclusion
- Check the cancellation date.
- File pending CMP-08s up to that date.
- File GSTR-4 for the year.
- File any final return required.
A Savvy can do this for you
GSTR-4 annual return for composition dealers
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