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


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

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.