Composition taxpayers' return procedure: furnish quarterly CMP 08 and annual GSTR 4 by prescribed deadlines; deemed compliance with sections 37 and 39. Registered persons under the composition scheme or availing the specified state notification must furnish quarterly self-assessed tax statements in FORM GST CMP-08 by the prescribed post-quarter deadline and an annual return in FORM GSTR-4 by the prescribed annual deadline; furnishing these forms for the period of benefit is treated as deemed compliance with the statutory return obligations for the specified returns.
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 taxpayers' return procedure: furnish quarterly CMP 08 and annual GSTR 4 by prescribed deadlines; deemed compliance with sections 37 and 39.
Registered persons under the composition scheme or availing the specified state notification must furnish quarterly self-assessed tax statements in FORM GST CMP-08 by the prescribed post-quarter deadline and an annual return in FORM GSTR-4 by the prescribed annual deadline; furnishing these forms for the period of benefit is treated as deemed compliance with the statutory return obligations for the specified returns.
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