1. What is Form GSTR-4 Annual Return: - With effect from 1^st 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 composition scheme under GST, for any period during a financial year, starting from 01.04.2019, need to file Form GSTR-4 Annual Return, annually.  
3. Who can file NIL Form GSTR-4 Annual Return: Nil Form GSTR-4 Annual Return can be filed for the financial year, if you have, for all applicable quarters of the year,: 
   • NOT made any outward supply 
   • NOT received any goods/services
   • Have NO other liability to report
   • Have filed all Form CMP-08 as Nil
4. Due date of Filing: The due date for filing Form GSTR-4 Annual Return is 30^th of the month succeeding the financial year or as extended by Government, from time to time. For FY 2019-20, it has to be filed by 31/08/2020.
5. Filing Form GSTR-4 Annual return: Logon to your dashboard, click on Services > Returns > Annual Return >Select FY>Search>GSTR 4> FILE THE RETURN.
6. Some important Points:
   • Form GSTR 4 can be filed only if, all applicable quarterly statements in Form CMP 08 of that financial year, have been filed.
   • Form GSTR-4 Annual Return, once filed, can’t be revised
   • After successfully filing, ARN will be generated and intimated through email and SMS
   • Currently only the online filing has been enabled on the portal. Shortly, offline tool to file Form GSTR-4 Annual Return will also be made available.
7. How it is different from Form GSTR-4 Quarterly Return: Please note that this Form GSTR-4 Annual Return is different from the Form GSTR-4 Quarterly Return, which was required to be filed on a quarterly basis. 
   1. Form GSTR-4 Quarterly Return is applicable up to tax period ending on 31^st March, 2019, for composition taxpayers. 
   2. For tax periods till the quarter ending March, 2019, Composition Taxpayers are required to file Form GSTR-4 Quarterly Return (which is also available on the GST portal), on quarterly basis. Whereas from 01.04.2019, composition taxpayers are required to file Form GST CMP 08, on quarterly basis.

8. Click links below for details: 
ForFAQ: https://tutorial.gst.gov.in/userguide/returns/index.htm#t=faq_GSTR4annual.htm
ForUM: https://tutorial.gst.gov.in/userguide/returns/index.htm#t=manual_GSTR4annual.htm
 
Thanking you,
Team GSTN

Annual return requirement for composition taxpayers requires filing GSTR-4 annually and prior filing of CMP 08 quarterly returns. Composition taxpayers must file Form GSTR-4 annually for each financial year from 1 April 2019; NIL annual returns are permitted if no outward supplies, no receipt of goods/services, no other liabilities, and all quarterly CMP-08 statements filed as nil. The annual return is due on the 30th day of the month following the financial year (subject to extension). Filing requires prior submission of all CMP-08 quarters, the annual return is non-revisable, and an ARN is issued upon successful online filing.