Link for filling Annual Return is opened on GSTN
|
Period of tax |
Till FY 2018-19 |
After FY 2018-19 |
|
Quarter |
Composition taxpayer has to file return on quarterly basis in Form GSTR-4 |
No need to file return on quarterly basis. Only a statement is required to be filed in Form GST CMP-08. |
|
Annual |
The annual return is optional for filing in Form GSTR-9A |
Annual return is required to be filed in Form GSTR-4. |
