Benefit of notification of the Government of Himachal Pradesh No. 02/2019– State Tax (Rate), dated the 7th March, 2019. - 21/2019-State Tax - Himachal Pradesh SGST
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Composition scheme compliance mandates quarterly FORM GST CMP-08 and annual FORM GSTR-4 filings for specified composition taxpayers to secure deemed return compliance. The notification requires composition taxpayers or those availing the earlier notification to file a quarterly self-assessed tax statement in FORM GST CMP-08 by the 18th day of the month succeeding the quarter and an annual return in FORM GSTR-4 by the 30th day of April; furnishing these forms for the period of benefit is deemed compliance with the Act's return provisions.
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 mandates quarterly FORM GST CMP-08 and annual FORM GSTR-4 filings for specified composition taxpayers to secure deemed return compliance.
The notification requires composition taxpayers or those availing the earlier notification to file a quarterly self-assessed tax statement in FORM GST CMP-08 by the 18th day of the month succeeding the quarter and an annual return in FORM GSTR-4 by the 30th day of April; furnishing these forms for the period of benefit is deemed compliance with the Act's return provisions.
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