Composition scheme compliance: quarterly self-assessed tax returns and annual return filing deemed to satisfy return obligations. Composition taxpayers under the composition scheme must file quarterly statements of self-assessed tax in FORM GST CMP-08 by the eighteenth day of the month following each quarter and an annual return in FORM GSTR-4 by the thirtieth day of April; filing these forms for periods during which composition benefits are availed is deemed to satisfy the statutory return-filing requirements.
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Composition scheme compliance: quarterly self-assessed tax returns and annual return filing deemed to satisfy return obligations.
Composition taxpayers under the composition scheme must file quarterly statements of self-assessed tax in FORM GST CMP-08 by the eighteenth day of the month following each quarter and an annual return in FORM GSTR-4 by the thirtieth day of April; filing these forms for periods during which composition benefits are availed is deemed to satisfy the statutory return-filing requirements.
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