Composition scheme return filing requires quarterly CMP-08 and annual GSTR-4 submissions; filings deemed to satisfy return and payment obligations. Registered persons under the composition scheme or covered by the specified rate notification must furnish FORM GST CMP-08 quarterly, by the 18th day of the month following the quarter, and must file FORM GSTR-4 annually by the 30th day of April; furnishing these forms is deemed to have complied with the provisions of section 37 and section 39 for the periods covered.
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 submissions; filings deemed to satisfy return and payment obligations.
Registered persons under the composition scheme or covered by the specified rate notification must furnish FORM GST CMP-08 quarterly, by the 18th day of the month following the quarter, and must file FORM GSTR-4 annually by the 30th day of April; furnishing these forms is deemed to have complied with the provisions of section 37 and section 39 for the periods covered.
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