Return compliance procedure: furnishing FORM GST CMP-08 quarterly and FORM GSTR-4 annually secures deemed compliance with return obligations.
Registered persons under the composition scheme or availing the cited state notification must file a quarterly statement in FORM GST CMP-08 by the 18th day of the month following each quarter and an annual return in FORM GSTR-4 by the 30th April following the financial year; submission of these forms within the prescribed timelines is treated as compliance with the Act's return-furnishing obligations for periods during which the composition benefit is availed.

Composition Scheme compliance updated: new quarterly statement requirement and specified timelines for returns and cessation.
Registered persons whose registration is cancelled and later revoked must furnish returns for the cancellation-to-revocation period within thirty days of revocation. Rule 62 requires taxpayers paying under the composition scheme or by availing the specified departmental notification to file a quarterly statement in FORM GST CMP-08 by the 18th day of the month succeeding the quarter and an annual return in FORM GSTR-4 by the 30th April following the financial year; transitional statements and cessation reporting obligations are prescribed. FORM GST CMP-08 and a REG-01 instruction for option indication are inserted.

Form heading correction: marginal heading amended to reflect correct designation of the substituted GST DRC form.
Corrigendum to the West Bengal Goods and Services Tax (Second Amendment) Rules, 2019 amends rule 11 by replacing the marginal heading "FORM GST DRC-07" with the correct designation FORM GST DRC-08 in the substituted Form GST DRC-08.

Tax notification correction: an earlier GST notification's table entry amended to revise the specified rate in the table.
Correction to Notification No. 552 F.T. dated 29 March 2019: the Finance Department amends clause (ii) by altering the Table in sub clause (a), replacing the figure in column (4) against entry (ic) with a revised value, as effected by Notification No. 682 F.T. dated 23 April 2019.

Commencement of sub-rule (11) of rule 2 set to take effect on 21 June under GST amendment notification.
The Governor, exercising powers under section 164 of the West Bengal Goods and Services Tax Act, 2017, appointed the 21st day of June, 2019 as the date on which the provisions of sub-rule (11) of rule 2 of the West Bengal Goods and Services Tax (Fourteenth) Amendment Rules, 2018 shall come into force, thereby fixing the effective date for that specific amendment issued earlier by notification No. 1893-F.T.

Composition scheme filing and payment procedure requires quarterly self-assessed payment and annual return to secure compliance.
Registered persons under the composition scheme or availing the departmental notification must submit quarterly self-assessed tax statements in FORM GST CMP-08 by the eighteenth day of the month following each quarter and file the annual return in FORM GSTR-4 by the thirtieth day of April; timely submission of these forms for covered periods is treated as compliance with the Act's return and payment obligations.

Return filing obligations for composition and notification-based taxpayers require quarterly CMP-08 statements and annual GSTR-4 returns.
Amendments require persons whose registration is cancelled and later revoked to file all returns for the cancelled period within thirty days of revocation. Rule 62 now mandates quarterly statements in FORM GST CMP-08 by the 18th day after the quarter and an annual return in FORM GSTR-4 by the thirtieth day of April; CMP-08 discharges tax or interest liability, and CMP-08 and GSTR-4 obligations apply on withdrawal or cessation of composition or notification benefits. A new FORM GST CMP-08 and an instruction in FORM GST REG-01 are inserted to document these processes.

Commencement of amendment rules: specified Sikkim GST amendment provisions to take effect from an appointed date.
The State Government appoints the 21st day of June, 2019 as the date from which provisions of the Sikkim Goods and Services Tax (Fourteenth) Amendment Rules, 2018-specifically rule 12 of notification No. 74/2018-State Tax-shall come into force, exercising its power under the Sikkim Goods and Services Tax Act, 2017 to fix the effective date of those amended rule provisions.

Commencement of GST amendment: provisions of Chhattisgarh Fourteenth Amendment Rules appointed to come into force.
The State Government, under section 164 of the Chhattisgarh Goods and Services Tax Act, 2017, appoints a date as the day from which the provisions of the Chhattisgarh Goods and Services Tax (Fourteenth) Amendment Rules, 2018 (as notified by notification No. 74/2018 State Tax) shall come into force, by way of Notification No. 22/2019 State Tax issued by the Commercial Tax Department.

Commencement of CGST amendment rules: rule 12 of the Fourteenth Amendment notified to come into force under section 164.
Notification appoints a commencement date under section 164 of the CGST Act for rule 12 of the Central Goods and Services Tax (Fourteenth) Amendment Rules, 2018, bringing that amendment into force as published in the Gazette. The notification also records subsequent substitutions of the originally appointed commencement date by later notifications.

GST return obligations require quarterly CMP-08 filings and annual GSTR-4 submission to meet return compliance requirements.
Registered persons under the composition scheme or availing the notification benefit must file a quarterly self-assessed tax statement 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 following the financial year; filing these forms for the relevant period is treated as compliance with the statutory return obligations.

Composition scheme compliance: quarterly FORM GST CMP-08 and annual FORM GSTR-4 filings deemed to satisfy return obligations.
Registered persons under the composition scheme or availing the specified state-rate benefit must file quarterly self-assessed tax statements in FORM GST CMP-08 by the 18th day following each quarter and an annual return in FORM GSTR-4 by 30 April; such filings are treated as satisfying statutory return obligations for the period the benefit is availed.

Composition taxpayers must file quarterly self-assessment statements and an annual return under the prescribed special procedure to meet return obligations.
Registered persons under the composition scheme or availing the referenced rate notification must file quarterly self-assessed tax statements in Form GST CMP-08 by the 18th day of the month following each quarter and an annual return in Form GSTR-4 by the 30th day of April following the financial year; furnishing these forms for the relevant period is treated as deemed compliance with the statutory return obligations.

Composition scheme compliance: CMP-08 quarterly statements and annual GSTR-4 filing establish deemed compliance with return obligations.
Registered persons paying tax under the composition scheme or availing the specified notification must furnish quarterly self-assessed tax statements in FORM GST CMP-08 and an annual return in FORM GSTR-4; specified provisos and later amendments set transitional and substituted due dates, and furnishing these forms for the period the benefit is availed is deemed compliance with the statutory return and statement obligations.

Return filing obligations for composition taxpayers require quarterly self-assessed statements, annual returns, and timely payment obligations
Amendments require taxpayers under the composition scheme or availing a specified notification to file quarterly self-assessed tax statements in Form GST CMP-08 by the eighteenth day following the quarter and an annual return in Form GSTR-4 by the thirtieth day of April following the financial year; cancelled registrations must file returns for periods up to revocation within thirty days of revocation; cessation or withdrawal from the scheme/notification requires CMP-08 for the period up to cessation and GSTR-4 for the same period by the annual due date.

Composition scheme compliance requires quarterly CMP 08 statements and annual GSTR 4 returns after cessation or revocation.
All returns due from the date of cancellation until revocation must be filed within thirty days of revocation; where cancellation is retrospective, returns for the retrospective period must be filed within thirty days of revocation. Rule 62 requires a quarterly statement in FORM GST CMP-08 of self-assessed tax and an annual return in FORM GSTR-4, with CMP-08 due in the month following the quarter and GSTR-4 due by the thirtieth day of April after the financial year end. FORM GST CMP-08 and an instruction in FORM GST REG-01 are inserted.

Composition scheme payment statement requirement introduced, mandating quarterly self assessed tax reporting and annual return submission under new rule.
The amendments require that returns due for periods between cancellation and revocation of registration be filed within thirty days of revocation, and where cancellation is retrospective, returns from the effective cancellation date to revocation must also be filed within thirty days. Rule 62 now requires taxpayers under the composition scheme or availing a specified rate notification to file a quarterly self assessed tax statement in FORM GST CMP-08 by the eighteenth day after the quarter and an annual return in FORM GSTR-4 by the thirtieth day of April, with CMP-08 discharging tax and interest liabilities and special filing rules on withdrawal or cessation of notification benefits.

Electronic filing of GSTR-3B return for March 2019 was prescribed through the common portal by the specified deadline.
Electronic filing of FORM GSTR-3B for March, 2019 was required through the common portal on or before 23 April 2019. The notification amends an earlier GST notification under the Uttarakhand Goods and Services Tax Act, 2017 and the rules, inserting an additional proviso and making the amendment effective from 20 April 2019.

Commencement of Rule 12: rule 12 of AP GST (Fourteenth) Amendment Rules appointed to commence from 21 June 2019.
The State Government, under section 164 of the Arunachal Pradesh Goods and Services Tax Act, 2017, appoints the 21st day of June, 2019 as the date on which Rule 12 of the Arunachal Pradesh Goods and Services Tax (Fourteenth) Amendment Rules, 2018 (as to Notification No. 55/2018-State Tax dated 31st December, 2018) shall come into force, by Notification No. 14/2019 - (State Tax) dated 23rd April, 2019.

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.