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of <h1>Punjab GST Act: Composition Dealers Must File Quarterly FORM GST CMP-08 by 18th & Annual FORM GSTR-4 by April 30th.</h1> The Government of Punjab, under the Punjab Goods and Services Tax Act, 2017, mandates registered composition dealers to file their tax returns using FORM GST CMP-08 by the 18th of the month following each quarter. Additionally, they must submit an annual return using FORM GSTR-4 by April 30th of the subsequent financial year. This notification, effective from April 23, 2019, ensures compliance with sections 37 and 39 of the Act for those availing the specified tax benefits.
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