Composition scheme return obligations updated: quarterly CMP-08 statement and annual GSTR-4 return filing timelines clarified and verification required. The amendment requires persons whose registration cancellation is revoked to file returns for the cancellation-to-revocation period within 30 days of revocation; revises rule 62 to require composition taxpayers or those availing a specified notification to file a quarterly self-assessment statement in Form GST CMP-08 by the 18th day after the quarter and an annual return in FORM GSTR-4 by 30 April; and inserts Form GST CMP-08 and registration instruction to indicate the option to avail the notification.
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Composition scheme return obligations updated: quarterly CMP-08 statement and annual GSTR-4 return filing timelines clarified and verification required.
The amendment requires persons whose registration cancellation is revoked to file returns for the cancellation-to-revocation period within 30 days of revocation; revises rule 62 to require composition taxpayers or those availing a specified notification to file a quarterly self-assessment statement in Form GST CMP-08 by the 18th day after the quarter and an annual return in FORM GSTR-4 by 30 April; and inserts Form GST CMP-08 and registration instruction to indicate the option to avail the notification.
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