Procedure for quarterly tax payment and annual filing of return for taxpayers availing the benefit of Notification No. 02/2019– Central Tax (Rate), dated the 7th March, 2019 https://www.taxtmi.com/notifications?id=129470 Registered persons paying tax under the composition scheme or availing the specified notification must furnish quarterly self-assessed tax statements in FORM GST CMP-08 and an annual return in FORM GSTR-4; specified provisos and later amendments set transitional and substituted due dates, and furnishing these forms for the period the benefit is availed is deemed compliance with the statutory return and statement obligations. en-us Tue, 23 Apr 2019 00:00:00 +0530 Wed, 06 Jul 2022 10:18:00 +0530 TaxTMI RSS Generator Procedure for quarterly tax payment and annual filing of return for taxpayers availing the benefit of Notification No. 02/2019– Central Tax (Rate), dated the 7th March, 2019 https://www.taxtmi.com/notifications?id=129470 Registered persons paying tax under the composition scheme or availing the specified notification must furnish quarterly self-assessed tax statements in FORM GST CMP-08 and an annual return in FORM GSTR-4; specified provisos and later amendments set transitional and substituted due dates, and furnishing these forms for the period the benefit is availed is deemed compliance with the statutory return and statement obligations. Notifications GST Tue, 23 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=129470