Seeks 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. - ERTS(T) 4/2019/229 - 21/2019-State Tax - Meghalaya SGST
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Return compliance procedure: furnishing FORM GST CMP-08 quarterly and FORM GSTR-4 annually secures deemed compliance with return obligations. Registered persons under the composition scheme or availing the cited state notification must file a quarterly statement 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 within the prescribed timelines is treated as compliance with the Act's return-furnishing obligations for periods during which the composition 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.
Return compliance procedure: furnishing FORM GST CMP-08 quarterly and FORM GSTR-4 annually secures deemed compliance with return obligations.
Registered persons under the composition scheme or availing the cited state notification must file a quarterly statement 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 within the prescribed timelines is treated as compliance with the Act's return-furnishing obligations for periods during which the composition benefit is availed.
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