GSTR 4(annual basis) vs GSTR 9A

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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.
Replies (4)
Two annual return...?!
GSTR 4 (annual basis) AND GSTR 9A....
But, Both are different. GSTR 4 is sales related activities with payment. It's reduced from quarter to Yearly basis for taxpayers.

GSTR 9A is annual return which is have many options.

Don't be take both are annual return...
It was helpful.Thanks for your response.

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