Composition scheme compliance: quarterly CMP-08 statements and annual GSTR-4 returns required for notified tax option. Amendments require returns due between cancellation and revocation of registration to be furnished within thirty days of revocation, including for retrospective cancellations. Taxpayers paying tax under the composition scheme or by availing the State notification must file quarterly self-assessed statements in FORM GST CMP-08 by the 18th day following the quarter and an annual return in FORM GSTR-4 by 30th April. Transitional rules mandate CMP-08 and GSTR-4 filings on withdrawal or cessation, FORM GST CMP-08 is inserted with verification and instructions, and FORM GST REG-01 is amended to record the notification option.
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 statements and annual GSTR-4 returns required for notified tax option.
Amendments require returns due between cancellation and revocation of registration to be furnished within thirty days of revocation, including for retrospective cancellations. Taxpayers paying tax under the composition scheme or by availing the State notification must file quarterly self-assessed statements in FORM GST CMP-08 by the 18th day following the quarter and an annual return in FORM GSTR-4 by 30th April. Transitional rules mandate CMP-08 and GSTR-4 filings on withdrawal or cessation, FORM GST CMP-08 is inserted with verification and instructions, and FORM GST REG-01 is amended to record the notification option.
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