Composition scheme reporting: quarterly self-assessed CMP-08 statement and annual GSTR-4 return obligations clarified. Amendments require persons with cancelled registrations to file returns for the cancellation-to-revocation period within thirty days of revocation. Rule 62 is restructured to require composition taxpayers and those availing the state-rate notification benefit to file quarterly self-assessed tax statements in FORM GST CMP-08 and an annual return in FORM GSTR-4, to treat the quarterly statement as discharging tax and interest shown, and to prescribe filing rules on withdrawal or cessation. FORM GST CMP-08 is inserted with verification and instructions; FORM GST REG-01 is amended to capture the notification option.
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.
Amendments require persons with cancelled registrations to file returns for the cancellation-to-revocation period within thirty days of revocation. Rule 62 is restructured to require composition taxpayers and those availing the state-rate notification benefit to file quarterly self-assessed tax statements in FORM GST CMP-08 and an annual return in FORM GSTR-4, to treat the quarterly statement as discharging tax and interest shown, and to prescribe filing rules on withdrawal or cessation. FORM GST CMP-08 is inserted with verification and instructions; FORM GST REG-01 is amended to capture the notification option.
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