Return and statement obligations: quarterly CMP-08 statements and annual GSTR-4 returns required for composition and notification beneficiaries. Amendments require returns due between cancellation and revocation of registration to be filed within thirty days of revocation; revise Rule 62 to mandate quarterly self-assessed tax statements in FORM GST CMP-08 by the 18th day after the quarter and annual returns in FORM GSTR-4 by 30th April; extend these obligations to taxpayers paying under section 10 and those availing the State Notification dated 7th March 2019; prescribe transitional statements on withdrawal/cessation; insert FORM GST CMP-08 with summary, verification and instructions; and add an instruction to FORM GST REG-01 to indicate election to avail the State Notification.
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Provisions expressly mentioned in the judgment/order text.
Return and statement obligations: quarterly CMP-08 statements and annual GSTR-4 returns required for composition and notification beneficiaries.
Amendments require returns due between cancellation and revocation of registration to be filed within thirty days of revocation; revise Rule 62 to mandate quarterly self-assessed tax statements in FORM GST CMP-08 by the 18th day after the quarter and annual returns in FORM GSTR-4 by 30th April; extend these obligations to taxpayers paying under section 10 and those availing the State Notification dated 7th March 2019; prescribe transitional statements on withdrawal/cessation; insert FORM GST CMP-08 with summary, verification and instructions; and add an instruction to FORM GST REG-01 to indicate election to avail the State Notification.
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