Composition scheme reporting: quarterly self-assessed tax statement and annual return filing obligations clarified under amended Tripura GST rules. Rule 23 requires persons whose registration cancellation is revoked to file returns for the cancellation-to-revocation period within thirty days of revocation, including where cancellation is retrospective. Rule 62 is amended to require quarterly self-assessed tax statements in FORM GST CMP-08 by the eighteenth day following the quarter and an annual return in FORM GSTR-4 by the thirtieth day of April; the statement discharges tax and interest liability. Transitional and cessation reporting obligations for taxpayers opting into or ceasing the composition scheme or notification benefit are specified. FORM GST CMP-08 and an instruction in FORM GST REG-01 are inserted.
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Provisions expressly mentioned in the judgment/order text.
Composition scheme reporting: quarterly self-assessed tax statement and annual return filing obligations clarified under amended Tripura GST rules.
Rule 23 requires persons whose registration cancellation is revoked to file returns for the cancellation-to-revocation period within thirty days of revocation, including where cancellation is retrospective. Rule 62 is amended to require quarterly self-assessed tax statements in FORM GST CMP-08 by the eighteenth day following the quarter and an annual return in FORM GSTR-4 by the thirtieth day of April; the statement discharges tax and interest liability. Transitional and cessation reporting obligations for taxpayers opting into or ceasing the composition scheme or notification benefit are specified. FORM GST CMP-08 and an instruction in FORM GST REG-01 are inserted.
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