GST composition compliance: requires CMP-08 quarterly statements and annual GSTR-4 returns, with deemed compliance upon filing. Registered persons under the Composition Scheme or availing the specified notification must submit quarterly self-assessed tax statements in FORM GST CMP-08 by the 18th day of the month following each quarter and an annual return in FORM GSTR-4 by the 30th April following the financial year; submission of these forms is declared to be deemed compliance with the return and tax-payment provisions for the period the benefit is availed.
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 composition compliance: requires CMP-08 quarterly statements and annual GSTR-4 returns, with deemed compliance upon filing.
Registered persons under the Composition Scheme or availing the specified notification must submit quarterly self-assessed tax statements in FORM GST CMP-08 by the 18th day of the month following each quarter and an annual return in FORM GSTR-4 by the 30th April following the financial year; submission of these forms is declared to be deemed compliance with the return and tax-payment provisions for the period the benefit is availed.
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