Composition scheme return filing requires quarterly CMP-08 and annual GSTR-4, ensuring deemed compliance with return obligations. Registered persons paying tax under the composition option must file a quarterly statement of self-assessed tax in FORM GST CMP-08 by the 18th day of the month following the quarter and an annual return in FORM GSTR-4 by the 30th April after the financial year. For periods the composition benefit is availed, furnishing these forms as prescribed is treated as deemed compliance with the Act's return provisions.
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 return filing requires quarterly CMP-08 and annual GSTR-4, ensuring deemed compliance with return obligations.
Registered persons paying tax under the composition option must file a quarterly statement of self-assessed tax in FORM GST CMP-08 by the 18th day of the month following the quarter and an annual return in FORM GSTR-4 by the 30th April after the financial year. For periods the composition benefit is availed, furnishing these forms as prescribed is treated as deemed compliance with the Act's return provisions.
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