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<h1>Quarterly Tax Payment and Annual Return Filing Guidelines for CGST Act Compliance under Notification No. 02/2019.</h1> The notification outlines the procedure for quarterly tax payment and annual return filing for taxpayers utilizing the benefits of Notification No. 02/2019 under the Central Goods and Services Tax (CGST) Act. Taxpayers must submit a quarterly statement in FORM GST CMP-08 detailing self-assessed tax payments by specified deadlines. Additionally, an annual return in FORM GSTR-4 must be filed by April 30 following the financial year-end. Compliance with these requirements is deemed sufficient for sections 37 and 39 of the CGST Act. The notification includes specific deadlines for various quarters and financial years, with some deadlines extended through subsequent notifications.