Notification seeks to notify procedure for quarterly tax payment and annual filing of return for taxpayers availing the benefit of Notification No. 02/2019 State Tax (Rate), dated the 8th March, 2019 - F.1-11(91)-TAX/GST/2019 - Tripura SGST
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Composition scheme compliance: quarterly CMP-08 and annual GSTR-4 filings are required and deemed to satisfy return obligations. Registered persons paying tax under the composition provisions or availing the specified State Tax rate must file quarterly statements in FORM GST CMP-08 reporting self-assessed tax by the quarterly deadline and an annual return in FORM GSTR-4 by the annual deadline; filing these forms for the period in which the benefit was availed is deemed to satisfy the statutory return and details-furnishing obligations.
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Provisions expressly mentioned in the judgment/order text.
Composition scheme compliance: quarterly CMP-08 and annual GSTR-4 filings are required and deemed to satisfy return obligations.
Registered persons paying tax under the composition provisions or availing the specified State Tax rate must file quarterly statements in FORM GST CMP-08 reporting self-assessed tax by the quarterly deadline and an annual return in FORM GSTR-4 by the annual deadline; filing these forms for the period in which the benefit was availed is deemed to satisfy the statutory return and details-furnishing obligations.
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