GSTR 4(annual basis) vs GSTR 9A

This discussion explores the requirement for composition dealers to file two annual returns: GSTR 4 and GSTR 9A. While GSTR 4 focuses on sales activities and payments on an annual basis, GSTR 9A serves as a broader annual return with more comprehensive options. The original poster questions the necessity of having two separate annual filings, deeming it irrational, while another user clarifies their distinct functions.