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Composition scheme compliance requires quarterly CMP-08 statements and annual GSTR-4 returns, including obligations upon cancellation or cessation. Amendments require returns due between cancellation and revocation of registration to be filed within thirty days of revocation; prescribe quarterly self-assessed tax statements in FORM GST CMP-08 by the 18th day following the quarter and annual GSTR-4 returns by 30 April; extend filing and adjustment rules to those ceasing the notified tax benefit; and insert FORM GST CMP-08 with specified summary, verification and instructions and an option in FORM GST REG-01 for availing the notified benefit.
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Provisions expressly mentioned in the judgment/order text.
Composition scheme compliance requires quarterly CMP-08 statements and annual GSTR-4 returns, including obligations upon cancellation or cessation.
Amendments require returns due between cancellation and revocation of registration to be filed within thirty days of revocation; prescribe quarterly self-assessed tax statements in FORM GST CMP-08 by the 18th day following the quarter and annual GSTR-4 returns by 30 April; extend filing and adjustment rules to those ceasing the notified tax benefit; and insert FORM GST CMP-08 with specified summary, verification and instructions and an option in FORM GST REG-01 for availing the notified benefit.
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