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. - S.O. 212 - Bihar SGST
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Special procedure for composition taxpayers: quarterly self-assessed filing and annual consolidated return required by specified forms. Notification requires composition-scheme and similarly notified registered persons to submit a quarterly self-assessment statement in FORM GST CMP-08 by the eighteenth day of the month following each quarter and an annual return in FORM GSTR-4 by the thirtieth day of April following the financial year; submission of these forms is treated as deemed compliance with ordinary return filing obligations for the relevant periods.
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Provisions expressly mentioned in the judgment/order text.
Special procedure for composition taxpayers: quarterly self-assessed filing and annual consolidated return required by specified forms.
Notification requires composition-scheme and similarly notified registered persons to submit a quarterly self-assessment statement in FORM GST CMP-08 by the eighteenth day of the month following each quarter and an annual return in FORM GSTR-4 by the thirtieth day of April following the financial year; submission of these forms is treated as deemed compliance with ordinary return filing obligations for the relevant periods.
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