GSTR 4 annual return

GSTR 4 is for composition return and if you registered under GST then you have to file return...

GST registration is required when your turnover is more than 20 lakhs (10 lakhs for special category states), So, if your turnover is less than 20 lakhs than it's not compulsory to take GSTIN except as required u/s 24.

If you are already registered under GST, than if your turnover is less than 1.5 crores (75 lakhs for special category states) than your can adopt composition scheme and file return in CMP-08 and GSTR 4.

If you are under regular scheme, than you are required to file GSTR 3b and GSTR 1 along with Annual return if applicable.

Form GSTR4 is quarterly return of Composition dealer under GST Act.

@ vijayprakash, since 2019-20 cmp08 is for quarterly, and gstr4 is annual return

If the turnover is less than 10 lakh you are not required to take GST registration. However if you have taken voluntary registration then you can file GSTR-4 annually and make payments using CMP-08 monthly