Composition scheme return filing requires quarterly CMP-08 and annual GSTR-4 compliance under the special procedure. Registered persons paying tax under the composition scheme, and persons availing the specified Uttarakhand notification benefit, must follow a special procedure for furnishing returns and paying tax. They are required to file FORM GST CMP-08 by the 18th day of the month succeeding each quarter and file FORM GSTR-4 on or before 30 April following the end of the financial year. Furnishing these forms as prescribed is treated as compliance with the return provisions corresponding to sections 37 and 39 for the period of benefit.
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Provisions expressly mentioned in the judgment/order text.
Composition scheme return filing requires quarterly CMP-08 and annual GSTR-4 compliance under the special procedure.
Registered persons paying tax under the composition scheme, and persons availing the specified Uttarakhand notification benefit, must follow a special procedure for furnishing returns and paying tax. They are required to file FORM GST CMP-08 by the 18th day of the month succeeding each quarter and file FORM GSTR-4 on or before 30 April following the end of the financial year. Furnishing these forms as prescribed is treated as compliance with the return provisions corresponding to sections 37 and 39 for the period of benefit.
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