Composition scheme compliance: new quarterly CMP 08 statement and annual GSTR 4 return obligations after scheme changes. Amendments require persons whose registration is cancelled and later revoked to file all returns for the cancelled period within thirty days of revocation. Rule 62 now mandates quarterly statements of self-assessed tax in FORM GST CMP-08 by the 18th day following each quarter and an annual return in FORM GSTR-4 by 30th April; CMP-08 discharges tax liability, and specific filing rules apply on withdrawal or cessation of the departmental notification benefit. FORM GST CMP-08 and an additional instruction in FORM GST REG-01 are inserted to record opting for the notification benefit.
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Composition scheme compliance: new quarterly CMP 08 statement and annual GSTR 4 return obligations after scheme changes.
Amendments require persons whose registration is cancelled and later revoked to file all returns for the cancelled period within thirty days of revocation. Rule 62 now mandates quarterly statements of self-assessed tax in FORM GST CMP-08 by the 18th day following each quarter and an annual return in FORM GSTR-4 by 30th April; CMP-08 discharges tax liability, and specific filing rules apply on withdrawal or cessation of the departmental notification benefit. FORM GST CMP-08 and an additional instruction in FORM GST REG-01 are inserted to record opting for the notification benefit.
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