Composition scheme filing: quarterly CMP-08 statement and annual GSTR-4 return obligations with specified post-cessation deadlines. The amendments require that where registration is cancelled and later revoked, all returns for the period from cancellation to revocation must be furnished within thirty days of revocation. Rule 62 is amended to require persons paying tax under the Composition Scheme or by availing the specified notification to file a quarterly self-assessed statement in FORM GST CMP-08 by the 18th day after the quarter and an annual return in FORM GSTR-4 by 30th April; CMP-08 discharges tax and interest, and transitional and cessation filing rules are prescribed. FORM GST CMP-08 and an instruction in FORM GST REG-01 to opt for the notification benefit are inserted.
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Composition scheme filing: quarterly CMP-08 statement and annual GSTR-4 return obligations with specified post-cessation deadlines.
The amendments require that where registration is cancelled and later revoked, all returns for the period from cancellation to revocation must be furnished within thirty days of revocation. Rule 62 is amended to require persons paying tax under the Composition Scheme or by availing the specified notification to file a quarterly self-assessed statement in FORM GST CMP-08 by the 18th day after the quarter and an annual return in FORM GSTR-4 by 30th April; CMP-08 discharges tax and interest, and transitional and cessation filing rules are prescribed. FORM GST CMP-08 and an instruction in FORM GST REG-01 to opt for the notification benefit are inserted.
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