https://www.taxtmi.com/notifications?id=129888 The amendment replaces rule 62 and inserts provisos to rule 23 to require persons whose registration was cancelled and later revoked to furnish returns for the cancellation period within thirty days of revocation. It mandates quarterly filing of FORM GST CMP-08 and annual filing of FORM GSTR-4 electronically, payment from the electronic cash ledger, invoice-wise inward and consolidated outward details, ineligibility for input tax credit on invoices prior to opting into composition or the notification, and sets procedures for withdrawal or cessation with corresponding CMP-08 and GSTR-4 obligations. en-us Fri, 26 Apr 2019 00:00:00 +0530 Thu, 30 May 2019 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=129888 The amendment replaces rule 62 and inserts provisos to rule 23 to require persons whose registration was cancelled and later revoked to furnish returns for the cancellation period within thirty days of revocation. It mandates quarterly filing of FORM GST CMP-08 and annual filing of FORM GSTR-4 electronically, payment from the electronic cash ledger, invoice-wise inward and consolidated outward details, ineligibility for input tax credit on invoices prior to opting into composition or the notification, and sets procedures for withdrawal or cessation with corresponding CMP-08 and GSTR-4 obligations. Notifications GST - States Fri, 26 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=129888