Composition scheme filing obligations ensure return and payment compliance through quarterly statements and annual return. Registered persons under the composition scheme or specified state notification must furnish a quarterly statement of self assessed tax in Form GST CMP 08 by the eighteenth day of the month following each quarter and must file an annual return in Form GSTR 4 by the thirtieth day of April following the financial year; filing these forms within the prescribed timelines is treated as compliance with the statutory return and invoice filing provisions for the period the composition benefit or notification was availed.
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Provisions expressly mentioned in the judgment/order text.
Composition scheme filing obligations ensure return and payment compliance through quarterly statements and annual return.
Registered persons under the composition scheme or specified state notification must furnish a quarterly statement of self assessed tax in Form GST CMP 08 by the eighteenth day of the month following each quarter and must file an annual return in Form GSTR 4 by the thirtieth day of April following the financial year; filing these forms within the prescribed timelines is treated as compliance with the statutory return and invoice filing provisions for the period the composition benefit or notification was availed.
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