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Composition taxpayers file returns:
AQuarterly in CMP-08 and annually in GSTR-4
BMonthly in GSTR-3B
CAnnually only in GSTR-9
DHalf-yearly in GSTR-9A
Answer & Solution
Correct answer: A. Quarterly in CMP-08 and annually in GSTR-4
1. Composition taxpayers pay tax quarterly via Form GST CMP-08 (by 18th of the month following the quarter).
2. Annual return is Form GSTR-4 (by 30th June following the FY).
3. They do not file GSTR-3B (which is for regular taxpayers).
_Source: ICAI BoS CA Final Paper 8, Ch 3 "Levy and Collection of Tax", §Sec 39(2) + Rule 62_
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