Quarterly statement for self-assessed tax: new filing and payment obligations with annual return requirement. Amendments require persons paying tax under composition or availing a specified concessional notification to furnish a quarterly statement in Form GST CMP-08 reporting self-assessed tax and payment by the due date for the month succeeding the quarter, and to file an annual return in Form GSTR-4 by the annual due date; they also mandate filing of returns within thirty days following revocation of cancelled registration, impose verification and adjustment rules for advances and credit/debit notes, and prescribe interest for late payments.
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.
Quarterly statement for self-assessed tax: new filing and payment obligations with annual return requirement.
Amendments require persons paying tax under composition or availing a specified concessional notification to furnish a quarterly statement in Form GST CMP-08 reporting self-assessed tax and payment by the due date for the month succeeding the quarter, and to file an annual return in Form GSTR-4 by the annual due date; they also mandate filing of returns within thirty days following revocation of cancelled registration, impose verification and adjustment rules for advances and credit/debit notes, and prescribe interest for late payments.
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