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    <title>Form and manner of submission of statement and return</title>
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    <description>GST composition taxpayers paying tax under section 10 must electronically furnish quarterly statements of self-assessed tax payments in FORM GST CMP-08 by the 18th day of the month following each quarter, and annual returns in FORM GSTR-4 by 30 April following the financial year. For financial years from 2024-25 onwards, the annual deadline is 30 June. Tax or interest payable must be discharged by debiting the electronic cash ledger. On withdrawal from composition, specified statements and returns must be furnished for the composition period; the substitution of June for April in the withdrawal return deadline takes effect on 1 November 2026.</description>
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    <pubDate>Thu, 29 Jun 2017 12:32:32 +0530</pubDate>
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      <description>GST composition taxpayers paying tax under section 10 must electronically furnish quarterly statements of self-assessed tax payments in FORM GST CMP-08 by the 18th day of the month following each quarter, and annual returns in FORM GSTR-4 by 30 April following the financial year. For financial years from 2024-25 onwards, the annual deadline is 30 June. Tax or interest payable must be discharged by debiting the electronic cash ledger. On withdrawal from composition, specified statements and returns must be furnished for the composition period; the substitution of June for April in the withdrawal return deadline takes effect on 1 November 2026.</description>
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