Composition scheme compliance: quarterly CMP 08 and annual GSTR 4 filing treated as satisfying return obligations. Notified composition taxpayers or those availing a specified rate must submit quarterly statements of self-assessed tax in FORM GST CMP-08 by the eighteenth day following each quarter and an annual return in FORM GSTR-4 by the thirtieth day of April; submission of these forms for the relevant periods is treated as compliance with the Act's return-filing obligations for those periods.
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 and annual GSTR 4 filing treated as satisfying return obligations.
Notified composition taxpayers or those availing a specified rate must submit quarterly statements of self-assessed tax in FORM GST CMP-08 by the eighteenth day following each quarter and an annual return in FORM GSTR-4 by the thirtieth day of April; submission of these forms for the relevant periods is treated as compliance with the Act's return-filing obligations for those periods.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
