GST
Who must file GSTR-4
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Facts
Yes. Every taxpayer who was in composition for any part of the financial year must file GSTR-4 for that year. It covers the period you were in the scheme.
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
The GSTR-4 FAQ says filing is mandatory for all composition taxpayers, including those who opted out or whose registration was cancelled during the year. Example: you were in composition from April to June 2025 and then moved to regular; you file GSTR-4 for April to June and regular returns for the rest of the year.
Conclusion
- Check the dates you were in composition during the year.
- Make sure all CMP-08 statements for that period are filed.
- Prepare GSTR-4 for that period.
- File by the due date.
A Savvy can do this for you
GSTR-4 annual return for composition dealers
₹999
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