Return filing obligations for composition and notification-based taxpayers require quarterly CMP-08 statements and annual GSTR-4 returns. Amendments require persons whose registration is cancelled and later revoked to file all returns for the cancelled period within thirty days of revocation. Rule 62 now mandates quarterly statements in FORM GST CMP-08 by the 18th day after the quarter and an annual return in FORM GSTR-4 by the thirtieth day of April; CMP-08 discharges tax or interest liability, and CMP-08 and GSTR-4 obligations apply on withdrawal or cessation of composition or notification benefits. A new FORM GST CMP-08 and an instruction in FORM GST REG-01 are inserted to document these processes.
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.
Return filing obligations for composition and notification-based taxpayers require quarterly CMP-08 statements and annual GSTR-4 returns.
Amendments require persons whose registration is cancelled and later revoked to file all returns for the cancelled period within thirty days of revocation. Rule 62 now mandates quarterly statements in FORM GST CMP-08 by the 18th day after the quarter and an annual return in FORM GSTR-4 by the thirtieth day of April; CMP-08 discharges tax or interest liability, and CMP-08 and GSTR-4 obligations apply on withdrawal or cessation of composition or notification benefits. A new FORM GST CMP-08 and an instruction in FORM GST REG-01 are inserted to document these processes.
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