Notification under section 148 to notify procedure for quarterly tax payment and annual filing of return for taxpayers availing the benefit of Notification No. 32/GST-2, dated the 8th March, 2019, under the HGST Act, 2017 - 57/GST-2 - Haryana SGST
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Composition taxpayers reporting: furnish quarterly CMP-08 and annual GSTR-4 to be deemed compliant with return and invoice obligations. Registered persons under the composition scheme or availing Notification No. 32/GST-2 must furnish quarterly self-assessed tax statements in FORM GST CMP-08 by the eighteenth day of the month following each quarter, and file an annual return in FORM GSTR-4 by the thirtieth day of April following the financial year; submission of these forms is deemed to satisfy the statutory outward-supply reporting and return-filing obligations for the relevant periods.
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.
Composition taxpayers reporting: furnish quarterly CMP-08 and annual GSTR-4 to be deemed compliant with return and invoice obligations.
Registered persons under the composition scheme or availing Notification No. 32/GST-2 must furnish quarterly self-assessed tax statements in FORM GST CMP-08 by the eighteenth day of the month following each quarter, and file an annual return in FORM GSTR-4 by the thirtieth day of April following the financial year; submission of these forms is deemed to satisfy the statutory outward-supply reporting and return-filing obligations for the relevant periods.
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