Composition scheme compliance requires quarterly CMP 08 statements and annual GSTR 4 returns after cessation or revocation. All returns due from the date of cancellation until revocation must be filed within thirty days of revocation; where cancellation is retrospective, returns for the retrospective period must be filed within thirty days of revocation. Rule 62 requires a quarterly statement in FORM GST CMP-08 of self-assessed tax and an annual return in FORM GSTR-4, with CMP-08 due in the month following the quarter and GSTR-4 due by the thirtieth day of April after the financial year end. FORM GST CMP-08 and an instruction in FORM GST REG-01 are inserted.
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.
Composition scheme compliance requires quarterly CMP 08 statements and annual GSTR 4 returns after cessation or revocation.
All returns due from the date of cancellation until revocation must be filed within thirty days of revocation; where cancellation is retrospective, returns for the retrospective period must be filed within thirty days of revocation. Rule 62 requires a quarterly statement in FORM GST CMP-08 of self-assessed tax and an annual return in FORM GSTR-4, with CMP-08 due in the month following the quarter and GSTR-4 due by the thirtieth day of April after the financial year end. FORM GST CMP-08 and an instruction in FORM GST REG-01 are inserted.
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