Aug 30, 2025
GST Compliance – Form GSTR-4 (Annual Return for Composition Taxpayers)
A. The Law Relevant Sections – CGST Act, 2017 Section 10: Composition levy. Section 39: Furnishing of returns. Section 47: Levy of late fee for delay in filing. Section 62: Assessment of non-filers. Relevant Rules – CGST Rules, 2017 Rule 62: Annual return in Form GSTR-4 by composition taxpayers. Rule 68: Notice to non-filers in Form GSTR-3A. Key Point:From FY 2019-20 onwards, Form GSTR-4…