Composition scheme compliance requires quarterly CMP 08 statements and an annual GSTR 4 return, with statements discharging tax or interest. Registered persons whose registration is cancelled and later revoked must furnish all returns for the intervening period within thirty days of revocation, including where cancellation is retrospective. Persons paying tax under the composition scheme or availing the specified Karnataka notification must file a quarterly statement in FORM GST CMP-08 by the eighteenth day of the month following the quarter and an annual return in FORM GSTR-4 by the thirtieth day of April; statements are filed electronically and discharge liability for tax or interest. 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 an annual GSTR 4 return, with statements discharging tax or interest.
Registered persons whose registration is cancelled and later revoked must furnish all returns for the intervening period within thirty days of revocation, including where cancellation is retrospective. Persons paying tax under the composition scheme or availing the specified Karnataka notification must file a quarterly statement in FORM GST CMP-08 by the eighteenth day of the month following the quarter and an annual return in FORM GSTR-4 by the thirtieth day of April; statements are filed electronically and discharge liability for tax or interest. FORM GST CMP-08 and an instruction in FORM GST REG-01 are inserted.
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