Composition scheme reporting: quarterly FORM GST CMP 08 statement and annual FORM GSTR 4 return required after using concessional rate notification. Amendments require that persons whose registration cancellations are revoked must file all returns for the cancellation period within thirty days of revocation. Rule 62 now mandates quarterly submission of a statement in FORM GST CMP-08 reporting self-assessed tax and annual filing of FORM GSTR-4; CMP-08 submission discharges tax or interest liability. Taxpayers ceasing the concessional notification must file CMP-08 for the cessation period and GSTR-4 annually. FORM GST CMP-08 and an instruction in FORM GST REG-01 are newly inserted.
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 reporting: quarterly FORM GST CMP 08 statement and annual FORM GSTR 4 return required after using concessional rate notification.
Amendments require that persons whose registration cancellations are revoked must file all returns for the cancellation period within thirty days of revocation. Rule 62 now mandates quarterly submission of a statement in FORM GST CMP-08 reporting self-assessed tax and annual filing of FORM GSTR-4; CMP-08 submission discharges tax or interest liability. Taxpayers ceasing the concessional notification must file CMP-08 for the cessation period and GSTR-4 annually. FORM GST CMP-08 and an instruction in FORM GST REG-01 are newly inserted.
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