Form GSTR-4 (Annual) is annual return which is required to be filed by taxpayers who have opted for composition levy u/s 10 of CGST Act.
source https://www.caclubindia.com/articles/amnesty-scheme-gstr-4-annual-49691.asp
source https://www.caclubindia.com/articles/amnesty-scheme-gstr-4-annual-49691.asp
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