Quarterly self-assessed tax statement requirement; mandates new filing form and annual return for composition and notified taxpayers. Amendments require persons whose registration is revoked to furnish returns for the cancellation period within thirty days of revocation; reframe rule 62 to mandate that taxpayers paying under the composition scheme or by availing a specified notification file a quarterly self-assessed statement in FORM GST CMP-08 by the eighteenth day of the month following the quarter and an annual FORM GSTR-4 return by the thirtieth day of April; insert CMP-08 as the prescribed statement form and add an instruction in REG-01 to indicate option to avail the notification benefit.
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Quarterly self-assessed tax statement requirement; mandates new filing form and annual return for composition and notified taxpayers.
Amendments require persons whose registration is revoked to furnish returns for the cancellation period within thirty days of revocation; reframe rule 62 to mandate that taxpayers paying under the composition scheme or by availing a specified notification file a quarterly self-assessed statement in FORM GST CMP-08 by the eighteenth day of the month following the quarter and an annual FORM GSTR-4 return by the thirtieth day of April; insert CMP-08 as the prescribed statement form and add an instruction in REG-01 to indicate option to avail the notification benefit.
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