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    <title>GSTR 04 Compostion Return</title>
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    <description>GSTR-4 for composition taxpayers is an annual return required once every financial year with a prescribed last date for submission. Independently, Form CMP-08 must be filed for each quarter, including the March quarter. Taxpayers under the composition scheme must therefore file the annual GSTR-4 and also submit CMP-08 for the applicable quarter(s) in accordance with CGST rules and notifications.</description>
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      <title>GSTR 04 Compostion Return</title>
      <link>https://www.taxtmi.com/forum/issue?id=116156</link>
      <description>GSTR-4 for composition taxpayers is an annual return required once every financial year with a prescribed last date for submission. Independently, Form CMP-08 must be filed for each quarter, including the March quarter. Taxpayers under the composition scheme must therefore file the annual GSTR-4 and also submit CMP-08 for the applicable quarter(s) in accordance with CGST rules and notifications.</description>
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