Composition scheme return compliance: quarterly CMP-08 and annual GSTR-4 filings create deemed compliance with return provisions. Registered persons under the composition scheme or availing Notification No. 02/2019 must file a quarterly self-assessed tax statement in FORM GST CMP-08 by the 18th day of the month following the quarter and an annual return in FORM GSTR-4 by 30th April after the financial year; filing these forms for the covered period is deemed to satisfy the Act's return filing requirements.
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Provisions expressly mentioned in the judgment/order text.
Composition scheme return compliance: quarterly CMP-08 and annual GSTR-4 filings create deemed compliance with return provisions.
Registered persons under the composition scheme or availing Notification No. 02/2019 must file a quarterly self-assessed tax statement in FORM GST CMP-08 by the 18th day of the month following the quarter and an annual return in FORM GSTR-4 by 30th April after the financial year; filing these forms for the covered period is deemed to satisfy the Act's return filing requirements.
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