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GST was introduced in 2017-18 
For first 2 years 2017-18 and 2018-19 ,GSTR4 was filed quarterly
From 2019-20 Onwards
GSTR4 was made Annual
Apart from GSTR4,a mini return called CMP-08 is to be filed quarterly as shown below


Whether GSTR4 is Quarterly or Annually.jpg

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Composition Dealer GST Payable GSTR 4 Return Quarterly Earlier (FY 2017 18 and FY 2018 19) Now (From 2019 20 Onwards) Composition Dealer Output GST GST Payable CMP 08 Quarterly + GSTR 4 Return Annually Output GST Returns of Composition Dealer Composition Dealer

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 13 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.