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<h1>Arunachal Pradesh mandates quarterly and annual tax return filing for composition dealers u/s 148 of GST Act 2017.</h1> The Government of Arunachal Pradesh has issued a notification under section 148 of the Arunachal Pradesh Goods and Services Tax Act, 2017, requiring registered composition dealers to follow a special procedure for tax return filing. These dealers must submit a quarterly statement in FORM GST CMP-08 by the 18th of the month following each quarter. Additionally, they must file an annual return in FORM GSTR-4 by April 30th of the following financial year. Compliance with these requirements deems them to have fulfilled the provisions of sections 37 and 39 of the Act.