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<h1>Tamil Nadu Governor Sets Special Tax Procedure for Certain Taxpayers u/s 148 of GST Act 2017.</h1> The Governor of Tamil Nadu, under section 148 of the Tamil Nadu Goods and Services Tax Act, 2017, has issued a notification specifying a special procedure for certain registered taxpayers. These taxpayers, who pay tax under section 10 of the Act or benefit from a specific notification, must submit a quarterly statement of self-assessed tax using FORM GST CMP-08 by the 18th of the month following each quarter. Additionally, they must file an annual return using FORM GSTR-4 by April 30th of the subsequent financial year. Compliance with these requirements is deemed to satisfy sections 37 and 39 of the Act.