Composition scheme reporting: quarterly CMP-08 statements and annual GSTR-4 required; cancelled registrations must file pending returns upon revocation. Amendments convert the composition quarterly return into a statement-and-annual-return regime: registered persons paying under composition or availing a notification must submit quarterly self-assessed liability statements in FORM GST CMP-08 and an annual return in FORM GSTR-4; CMP-08 reports outward and inward supplies, tax, interest and payments and discharges liability; persons ceasing the notification benefit must file CMP-08 for the relevant period and an annual GSTR-4; REG-01 is amended to record election for the notification benefit.
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 CMP-08 statements and annual GSTR-4 required; cancelled registrations must file pending returns upon revocation.
Amendments convert the composition quarterly return into a statement-and-annual-return regime: registered persons paying under composition or availing a notification must submit quarterly self-assessed liability statements in FORM GST CMP-08 and an annual return in FORM GSTR-4; CMP-08 reports outward and inward supplies, tax, interest and payments and discharges liability; persons ceasing the notification benefit must file CMP-08 for the relevant period and an annual GSTR-4; REG-01 is amended to record election for the notification benefit.
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