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          GST

          Returns to be filed by a Composition taxpayer

          Composition Scheme

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          Composition scheme filing obligations: quarterly CMP-08 and annual GSTR-4 deadlines, and electronic cash ledger payment requirement. Composition taxpayers must furnish quarterly statements in FORM GST CMP-08 by the 18th day succeeding each quarter and discharge tax and interest by debiting the electronic cash ledger. They must file an annual FORM GSTR-4-due by 30 April up to FY 2023-24 and by 30 June from FY 2024-25. CMP-08 must record invoice-wise inward supplies and consolidated outward supplies. No input tax credit is allowed for invoices prior to opting into composition, specified reverse-charge exceptions apply, and withdrawal from composition requires CMP-08 for the relevant period and inclusion in the annual GSTR-4.
                            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                              Provisions expressly mentioned in the judgment/order text.

                                  Composition scheme filing obligations: quarterly CMP-08 and annual GSTR-4 deadlines, and electronic cash ledger payment requirement.

                                  Composition taxpayers must furnish quarterly statements in FORM GST CMP-08 by the 18th day succeeding each quarter and discharge tax and interest by debiting the electronic cash ledger. They must file an annual FORM GSTR-4-due by 30 April up to FY 2023-24 and by 30 June from FY 2024-25. CMP-08 must record invoice-wise inward supplies and consolidated outward supplies. No input tax credit is allowed for invoices prior to opting into composition, specified reverse-charge exceptions apply, and withdrawal from composition requires CMP-08 for the relevant period and inclusion in the annual GSTR-4.


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