Return to be filed by Normal and Composition Dealer

Last updated at July 25, 2026 by

We know that in Normal Scheme
We file GSTR3B Return and GSTR1 Return
However in some cases,we file Annual Return Form 9 and 9C also
 
 
In Composition Scheme
We do not file GSTR1 and GSTR3B
We file CMP-08 Form Quarterly and GSTR4 Form Annually
Annual Return Form  is GSTR9A (which have not yet been made applicable till now)
This may be applicable in future

Return to be filed by Normal and Composition Dealer.jpg

Remove Ads

Transcript

Returns to be Filed Composition Dealer Normal Dealer CMP 08 Quarterly GSTR1+GSTR3B + Annual Return Form GSTR9A + Annual Return Form GSTR9 + Form GSTR9C In Audit cases GST 4 Annually

CA Maninder Singh's photo - Co-founder, Teachoo

Made by

CA Maninder Singh

CA Maninder Singh is a Chartered Accountant with 16+ years of practical experience and 20+ years of teaching experience. At Teachoo, he simplifies Accounts, Tax and GST with step-by-step examples so students can apply concepts confidently in exams and real life.

For an uninterrupted learning experience, students can use Teachoo Black to remove ads and focus better.