Composition scheme reporting: quarterly CMP-08 statements and annual GSTR-4 returns mandated, with specified timelines on revocation or cessation. Amendments require persons whose registrations are revoked to furnish returns for the period from cancellation to revocation within thirty days of revocation. Rule 62 now mandates quarterly statements in FORM GST CMP-08 reporting self-assessed tax by the eighteenth day after the quarter and an annual return in FORM GSTR-4 by the thirtieth day of April. A new sub-rule requires those ceasing to avail the departmental notification to file CMP-08 for the period of payment under the notification and GSTR-4 for the corresponding annual period; FORM GST CMP-08 and a REG-01 instruction are inserted.
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Provisions expressly mentioned in the judgment/order text.
Composition scheme reporting: quarterly CMP-08 statements and annual GSTR-4 returns mandated, with specified timelines on revocation or cessation.
Amendments require persons whose registrations are revoked to furnish returns for the period from cancellation to revocation within thirty days of revocation. Rule 62 now mandates quarterly statements in FORM GST CMP-08 reporting self-assessed tax by the eighteenth day after the quarter and an annual return in FORM GSTR-4 by the thirtieth day of April. A new sub-rule requires those ceasing to avail the departmental notification to file CMP-08 for the period of payment under the notification and GSTR-4 for the corresponding annual period; FORM GST CMP-08 and a REG-01 instruction are inserted.
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