Composition scheme compliance: quarterly CMP-08 and annual GSTR-4 filings required; filing treated as deemed compliance. Composition scheme taxpayers and those notified under the departmental rate notification must file FORM GST CMP-08 quarterly by the 18th day of the month following the quarter and an annual FORM GSTR-4 by the 30th April following the financial year. Filing these forms for periods during which the composition benefit is availed will be treated as deemed compliance with the normal return and payment provisions of the Act.
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: quarterly CMP-08 and annual GSTR-4 filings required; filing treated as deemed compliance.
Composition scheme taxpayers and those notified under the departmental rate notification must file FORM GST CMP-08 quarterly by the 18th day of the month following the quarter and an annual FORM GSTR-4 by the 30th April following the financial year. Filing these forms for periods during which the composition benefit is availed will be treated as deemed compliance with the normal return and payment provisions of the Act.
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