Procedure for quarterly tax payment and annual filing of return for taxpayers availing the benefit of Notification No. 02/2019– Central Tax (Rate), dated the 7th March, 2019 - 21/2019 - Central GST (CGST)

Composition scheme compliance: CMP-08 quarterly statements and annual GSTR-4 filing establish deemed compliance with return obligations.

Registered persons paying tax under the composition scheme or availing the specified notification must furnish quarterly self-assessed tax statements in FORM GST CMP-08 and an annual return in FORM GSTR-4; specified provisos and later amendments set transitional and substituted due dates, and furnishing these forms for the period the benefit is availed is deemed compliance with the statutory return and statement obligations.