Revocation of registration triggers obligation to file past-due returns within a specified period after revocation. Amendments require that on revocation of cancellation of registration the registrant must file all returns due for the cancellation period within thirty days of revocation; persons under the composition scheme or availing the specified notified tax benefit must submit quarterly statements of self-assessed tax in FORM GST CMP-08 and an annual return in FORM GSTR-4 by prescribed quarterly and annual deadlines; cessation of the notified benefit triggers similar CMP-08 and GSTR-4 filing obligations. FORM GST CMP-08 is inserted and FORM GST REG-01 is updated to record the option to avail the notified benefit.
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.
Revocation of registration triggers obligation to file past-due returns within a specified period after revocation.
Amendments require that on revocation of cancellation of registration the registrant must file all returns due for the cancellation period within thirty days of revocation; persons under the composition scheme or availing the specified notified tax benefit must submit quarterly statements of self-assessed tax in FORM GST CMP-08 and an annual return in FORM GSTR-4 by prescribed quarterly and annual deadlines; cessation of the notified benefit triggers similar CMP-08 and GSTR-4 filing obligations. FORM GST CMP-08 is inserted and FORM GST REG-01 is updated to record the option to avail the notified benefit.
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