Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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<h1>Quarterly Tax Payment and Annual Return Filing Procedure for Bihar GST Act 2017: FORM GST CMP-08 & FORM GSTR-4.</h1> The notification outlines the procedure for quarterly tax payment and annual return filing for taxpayers benefiting from Notification No. 02-2019- State Tax (Rate) under the Bihar Goods and Services Tax Act, 2017. Registered persons must submit a quarterly statement in FORM GST CMP-08 by the 18th of the month following each quarter and an annual return in FORM GSTR-4 by April 30th of the following financial year. Compliance with these forms satisfies the requirements of sections 37 and 39 of the Act for those availing the specified benefits.