Special procedure for composition taxpayers: quarterly CMP-08 and annual GSTR-4 filing ensures deemed compliance with returns. Notification requires registered persons under the composition scheme or availing a specified state benefit to file a quarterly self-assessed tax 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 April 30 after the financial year; filing these forms for the relevant periods is deemed compliance with the statutory return 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: quarterly CMP-08 and annual GSTR-4 filing ensures deemed compliance with returns.
Notification requires registered persons under the composition scheme or availing a specified state benefit to file a quarterly self-assessed tax 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 April 30 after the financial year; filing these forms for the relevant periods is deemed compliance with the statutory return obligations.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
