GST - Tamil Nadu Goods and Services Tax Act, 2017 - Special procedure for a class of registered persons for furnishing of return and payment of tax - Notification - Issued - G.O. (Ms) No.53 - Tamil Nadu SGST
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Special procedure for composition taxpayers requires quarterly CMP 08 and annual GSTR 4 filings, with deemed compliance for reporting obligations. Registered persons under the composition scheme or availing the departmental benefit must furnish a quarterly self-assessed tax statement in FORM GST CMP-08 by the 18th day of the month following each quarter and file an annual FORM GSTR-4 by 30th April; submission of these forms for the period of benefit is treated as deemed compliance with the Act's return and reporting 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.
Special procedure for composition taxpayers requires quarterly CMP 08 and annual GSTR 4 filings, with deemed compliance for reporting obligations.
Registered persons under the composition scheme or availing the departmental benefit must furnish a quarterly self-assessed tax statement in FORM GST CMP-08 by the 18th day of the month following each quarter and file an annual FORM GSTR-4 by 30th April; submission of these forms for the period of benefit is treated as deemed compliance with the Act's return and reporting obligations.
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