Whether a Composition Dealer is liable to file GSTR 4 and GSTR9A for Financial Year 2019-20?
Yes.
As per present GST Law, a composition dealer is liable to file both GSTR 4 (Return for a Financial Year) and GSTR 9A (Annual Return) for financial Year 2019-20.
GSTR 4 is filed as per Rule 62 and GSTR 9A is per Rule 80.
However, when we login to the GST Portal, GSTR 4 is given in Annual Return Option. Moreover, form GSTR 9A is not available in GST Portal as of now.
Therefore, Government need to clarify this point immediately.
........
Now, on 01.09.2020, GST Portal says.......... GSTR 4 is an Annual Return.... The relevant parts are given below:
Filing Form GSTR-4 Annual Return by Composition Taxpayers on GST Portal
01/09/2020
What is Form GSTR4 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.....
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