https://www.taxtmi.com/notifications?id=132846 Amendments convert the composition quarterly return into a statement-and-annual-return regime: registered persons paying under composition or availing a notification must submit quarterly self-assessed liability statements in FORM GST CMP-08 and an annual return in FORM GSTR-4; CMP-08 reports outward and inward supplies, tax, interest and payments and discharges liability; persons ceasing the notification benefit must file CMP-08 for the relevant period and an annual GSTR-4; REG-01 is amended to record election for the notification benefit. en-us Mon, 10 Jun 2019 00:00:00 +0530 Wed, 13 May 2020 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=132846 Amendments convert the composition quarterly return into a statement-and-annual-return regime: registered persons paying under composition or availing a notification must submit quarterly self-assessed liability statements in FORM GST CMP-08 and an annual return in FORM GSTR-4; CMP-08 reports outward and inward supplies, tax, interest and payments and discharges liability; persons ceasing the notification benefit must file CMP-08 for the relevant period and an annual GSTR-4; REG-01 is amended to record election for the notification benefit. Notifications GST - States Mon, 10 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=132846