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 7th March, 2019. - 21/2019-State Tax - Maharashtra SGST
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
GST return obligations require quarterly CMP-08 filings and annual GSTR-4 submission to meet return compliance requirements. Registered persons under the composition scheme or availing the notification benefit must file a quarterly self-assessed tax statement in FORM GST CMP-08 by the 18th day of the month following the quarter and an annual return in FORM GSTR-4 by the 30th April following the financial year; filing these forms for the relevant period is treated as compliance with the statutory return obligations.
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.
GST return obligations require quarterly CMP-08 filings and annual GSTR-4 submission to meet return compliance requirements.
Registered persons under the composition scheme or availing the notification benefit must file a quarterly self-assessed tax statement in FORM GST CMP-08 by the 18th day of the month following the quarter and an annual return in FORM GSTR-4 by the 30th April following the financial year; filing these forms for the relevant period is treated as compliance with the statutory return obligations.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
