Composition tax compliance rules updated with quarterly statement filing, revocation return deadlines, and a new self-assessed tax form. Amends the Assam Goods and Services Tax Rules, 2017 to prescribe revised return-filing obligations for persons whose registration is cancelled or revoked, including filing of all pending returns within thirty days of revocation and, where cancellation is retrospective, filing returns for the affected period within the same time. The amendment also recasts rule 62 to require quarterly filing of FORM GST CMP-08 and annual filing of FORM GSTR-4 for composition taxpayers and persons availing the specified notified tax benefit, and inserts FORM GST CMP-08 as the prescribed statement for self-assessed tax payment.
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Composition tax compliance rules updated with quarterly statement filing, revocation return deadlines, and a new self-assessed tax form.
Amends the Assam Goods and Services Tax Rules, 2017 to prescribe revised return-filing obligations for persons whose registration is cancelled or revoked, including filing of all pending returns within thirty days of revocation and, where cancellation is retrospective, filing returns for the affected period within the same time. The amendment also recasts rule 62 to require quarterly filing of FORM GST CMP-08 and annual filing of FORM GSTR-4 for composition taxpayers and persons availing the specified notified tax benefit, and inserts FORM GST CMP-08 as the prescribed statement for self-assessed tax payment.
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