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    <title>Seeks to notify procedure for quarterly tax payment and annual filing of return for taxpayers availing the benefit of Notification G.O. (P) No. 66/2019/TAXES dated 30th March, 2019 and Published as S. R. O. No. 256/2019 dated 30th March, 2019</title>
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    <description>Composition scheme taxpayers or those availing the Kerala notification must file quarterly self-assessed tax statements in Form GST CMP-08 by the 18th of the month following each quarter and an annual return in Form GSTR-4 by April 30; submission of these forms constitutes compliance with the statutory return obligations for the relevant periods; the procedure applies from April 23, 2019.</description>
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      <description>Composition scheme taxpayers or those availing the Kerala notification must file quarterly self-assessed tax statements in Form GST CMP-08 by the 18th of the month following each quarter and an annual return in Form GSTR-4 by April 30; submission of these forms constitutes compliance with the statutory return obligations for the relevant periods; the procedure applies from April 23, 2019.</description>
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