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    <title>Procedure for quarterly tax payment and annual return for taxpayers under Notification No 02-2019 State Tax Rate</title>
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    <description>Registered persons under the composition scheme or availing Notification No. 02/2019 must file a quarterly self-assessed tax statement in FORM GST CMP-08 by the 18th day of the month following the quarter and an annual return in FORM GSTR-4 by 30th April after the financial year; filing these forms for the covered period is deemed to satisfy the Act&#039;s return filing requirements.</description>
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      <description>Registered persons under the composition scheme or availing Notification No. 02/2019 must file a quarterly self-assessed tax statement in FORM GST CMP-08 by the 18th day of the month following the quarter and an annual return in FORM GSTR-4 by 30th April after the financial year; filing these forms for the covered period is deemed to satisfy the Act&#039;s return filing requirements.</description>
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