<h1>GST Composition Taxpayers Must File GSTR-4 Annual Return Online by April 30 Each Year.</h1> With effect from April 1, 2019, composition taxpayers under GST must file the Form GSTR-4 Annual Return for each financial year. This requirement applies to all registered taxpayers who have opted for or were under the composition scheme during any period of the financial year. A nil return can be filed if no outward supplies were made, no goods or services were received, and no other liabilities exist. The due date for filing is the 30th of the month following the financial year, with an extension possible. The form can only be filed online after completing all quarterly statements in Form CMP-08.