Seeks to notify procedure for quarterly tax payment and annual filing of return for taxpayers availing the benefit of Notification No. 02/2019– Central Tax (Rate), dated the 7th March, 2019 - 6/2019-State Tax - Manipur SGST
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Composition scheme compliance clarified: quarterly CMP-08 filings and annual GSTR-4 returns satisfy statutory return obligations. Designates registered persons availing the State notification benefit under the Manipur GST Act as subject to a special procedure: furnish quarterly statement of self-assessed tax in FORM GST CMP-08 by the 18th day of the month succeeding each quarter, and file an annual return in FORM GSTR-4 by the 30th April following the financial year. Filing these forms for the period of benefit is deemed to satisfy the statutory return and statement obligations under the Act.
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Designates registered persons availing the State notification benefit under the Manipur GST Act as subject to a special procedure: furnish quarterly statement of self-assessed tax in FORM GST CMP-08 by the 18th day of the month succeeding each quarter, and file an annual return in FORM GSTR-4 by the 30th April following the financial year. Filing these forms for the period of benefit is deemed to satisfy the statutory return and statement obligations under the Act.
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