GSTR 4(annual basis) vs GSTR 9A

fahad.syed (Article Assistant) (21 Points)

14 July 2020  
what is the need for filling two annual returns by compostion dealers? Previously the compostion dealers are required file gstr 4 quarterly basis which was replaced by CMP 08 now.In my view Having two annual returns for compostion dealers is quiet irrational.what's your view on this?

Thanks in advance.