Filing Form GSTR-4 Annual Return by Composition Taxpayers on GST Portal

1. What is Form GSTR-4 Annual Return : -  With effect from 1st April, 2019, all Composition Taxpayers are required to file Form GSTR-4 Annual Return, on  annual basis , for  each  financial year.  2. Who are required to file Form GSTR-4 Annual Return : All registered taxpayers who have  opted for  composition scheme or were  under  compos…