The Annual Return to be filled by the Composition dealer for the financial year 2018-2019 is GSTR9A or GSTR 4.Until the last date for filing Annual Return.
@ Subhagan sreerangam ji GSTR-9A filing for composition taxpayers waived off for FY 2017-18 and FY 2018-19.. For this two years... GSTR-4 is considered as annual return.. For F.Y 2019-20...there is no clarification regarding same ... both are applicable as on date.
As per My view, Government will have to remove GSTR 9A for future... because GSTR 4 is already made Annually.
#Update#31.08.2020 "Last date of GSTR 4 for FY 2019-20 extended by two months to 31st October 2020 from 31st August,2020" Ref. Notification No. 64/2020–Central Tax