Composition scheme compliance: quarterly CMP-08 statements and annual GSTR-4 return required with electronic filing and cash ledger payment. The amendment replaces rule 62 and inserts provisos to rule 23 to require persons whose registration was cancelled and later revoked to furnish returns for the cancellation period within thirty days of revocation. It mandates quarterly filing of FORM GST CMP-08 and annual filing of FORM GSTR-4 electronically, payment from the electronic cash ledger, invoice-wise inward and consolidated outward details, ineligibility for input tax credit on invoices prior to opting into composition or the notification, and sets procedures for withdrawal or cessation with corresponding CMP-08 and GSTR-4 obligations.
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: quarterly CMP-08 statements and annual GSTR-4 return required with electronic filing and cash ledger payment.
The amendment replaces rule 62 and inserts provisos to rule 23 to require persons whose registration was cancelled and later revoked to furnish returns for the cancellation period within thirty days of revocation. It mandates quarterly filing of FORM GST CMP-08 and annual filing of FORM GSTR-4 electronically, payment from the electronic cash ledger, invoice-wise inward and consolidated outward details, ineligibility for input tax credit on invoices prior to opting into composition or the notification, and sets procedures for withdrawal or cessation with corresponding CMP-08 and GSTR-4 obligations.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
