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    <title>Notification seeks to notify procedure for quarterly tax payment and annual filing of return for taxpayers availing the benefit of Notification No. 02/2019 State Tax (Rate), dated the 8th March, 2019</title>
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    <description>Registered persons paying tax under the composition provisions or availing the specified State Tax rate must file quarterly statements in FORM GST CMP-08 reporting self-assessed tax by the quarterly deadline and an annual return in FORM GSTR-4 by the annual deadline; filing these forms for the period in which the benefit was availed is deemed to satisfy the statutory return and details-furnishing obligations.</description>
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