https://www.taxtmi.com/acts?id=28406 Registered persons under the composition scheme must file quarterly statements in FORM GST CMP-08 and an annual return in FORM GSTR-4 by prescribed due dates; tax and interest shown must be paid by debiting the electronic cash ledger. Returns must include invoice-wise inter State and intra State inward supplies and consolidated outward supplies. Persons opting into or withdrawing from the composition scheme must furnish relevant historical details and returns for applicable periods, and input tax credit is not available for invoices pertaining to periods prior to opting into the scheme. en-us Thu, 29 Jun 2017 12:32:32 +0530 Tue, 28 Oct 2025 14:29:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28406 Registered persons under the composition scheme must file quarterly statements in FORM GST CMP-08 and an annual return in FORM GSTR-4 by prescribed due dates; tax and interest shown must be paid by debiting the electronic cash ledger. Returns must include invoice-wise inter State and intra State inward supplies and consolidated outward supplies. Persons opting into or withdrawing from the composition scheme must furnish relevant historical details and returns for applicable periods, and input tax credit is not available for invoices pertaining to periods prior to opting into the scheme. Act-Rules GST Thu, 29 Jun 2017 12:32:32 +0530 https://www.taxtmi.com/acts?id=28406