Composition scheme compliance: quarterly CMP-08 statements and annual GSTR-4 returns required after cessation or revocation. Amendments require returns for periods between cancellation and revocation of registration to be filed within thirty days of revocation; taxpayers paying under section 10 or by availing the specified State notification must submit quarterly statements in FORM GST CMP-08 reporting self-assessed tax and an annual return in FORM GSTR-4 by the annual due date; CMP-08 discharges tax and interest for the reported period; CMP-08 is prescribed with reporting fields and instructions; REG-01 is amended to record election to avail the State notification.
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.
Composition scheme compliance: quarterly CMP-08 statements and annual GSTR-4 returns required after cessation or revocation.
Amendments require returns for periods between cancellation and revocation of registration to be filed within thirty days of revocation; taxpayers paying under section 10 or by availing the specified State notification must submit quarterly statements in FORM GST CMP-08 reporting self-assessed tax and an annual return in FORM GSTR-4 by the annual due date; CMP-08 discharges tax and interest for the reported period; CMP-08 is prescribed with reporting fields and instructions; REG-01 is amended to record election to avail the State notification.
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