Revocation of registration: outstanding returns must be furnished within the prescribed period following the order of revocation. The Amendment requires persons whose registration is revoked to furnish all returns for the period between cancellation and revocation within thirty days of revocation; where cancellation is retrospective, returns for the effective cancellation period to revocation must also be filed within thirty days. Rule 62 now mandates that composition taxpayers and taxpayers availing the State notification file a quarterly statement in FORM GST CMP-08 by the 18th day of the month following the quarter and an annual return in FORM GSTR-4 by the 30th day of April after the financial year, with provisions for withdrawal, cessation and liability discharge clarified. FORM GST CMP-08 is inserted and FORM GST REG-01 is amended to record the option to avail the notification.
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Provisions expressly mentioned in the judgment/order text.
Revocation of registration: outstanding returns must be furnished within the prescribed period following the order of revocation.
The Amendment requires persons whose registration is revoked to furnish all returns for the period between cancellation and revocation within thirty days of revocation; where cancellation is retrospective, returns for the effective cancellation period to revocation must also be filed within thirty days. Rule 62 now mandates that composition taxpayers and taxpayers availing the State notification file a quarterly statement in FORM GST CMP-08 by the 18th day of the month following the quarter and an annual return in FORM GSTR-4 by the 30th day of April after the financial year, with provisions for withdrawal, cessation and liability discharge clarified. FORM GST CMP-08 is inserted and FORM GST REG-01 is amended to record the option to avail the notification.
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