A registered person/tax payer opting under composition levy as per provisions contained under CGST Act, 2017 is required to file an annual return in form number __________ by __________ following the end of financial yea

CS Executive · Tax Laws · PYQS · December 2020
A registered person/tax payer opting under composition levy as per provisions contained under CGST Act, 2017 is required to file an annual return in form number __________ by __________ following the end of financial year.
(A) GSTR-3; 20th April
(B) GSTR-4; 30th April
(C) GSTR-5; 10th April
(D) GSTR-6; 13th April

Answer & Explanation:

Correct Answer: Option (B)

Official answer key: (B).

Topics: GST

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