A tax payer who was opted composition scheme under GST and during the financial year 2021-22, he does not make any sales and filed CPT-08 with nil return. Can I file GSTR-4 with nil liability on or before 30-04-2022 (due date shown in the site) even if I does not have liability. Is it possible to file nil annual return because filing of annual return was one of the factor in tax payer rating.
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