Quarterly tax statement compliance expanded under Assam GST rules for composition and notified benefit taxpayers. The Assam Goods and Services Tax Rules, 2017 were amended to require returns for the period between cancellation and revocation of registration, including retrospective cancellation cases, to be furnished within thirty days of revocation. Rule 62 was revised to extend quarterly statement and annual return obligations in FORM GST CMP-08 and FORM GSTR-4 to taxpayers paying tax under the composition scheme or under the notified Assam rate benefit, with corresponding adjustments for liability discharge, withdrawal or cessation, and related restrictions. A new FORM GST CMP-08 was inserted, and FORM GST REG-01 was updated to capture the relevant option.