https://www.taxtmi.com/manuals?id=2748 Composition taxpayers must furnish quarterly statements in FORM GST CMP-08 by the 18th day succeeding each quarter and discharge tax and interest by debiting the electronic cash ledger. They must file an annual FORM GSTR-4-due by 30 April up to FY 2023-24 and by 30 June from FY 2024-25. CMP-08 must record invoice-wise inward supplies and consolidated outward supplies. No input tax credit is allowed for invoices prior to opting into composition, specified reverse-charge exceptions apply, and withdrawal from composition requires CMP-08 for the relevant period and inclusion in the annual GSTR-4. en-us Thu, 18 May 2023 13:31:00 +0530 Mon, 10 Feb 2025 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2748 Composition taxpayers must furnish quarterly statements in FORM GST CMP-08 by the 18th day succeeding each quarter and discharge tax and interest by debiting the electronic cash ledger. They must file an annual FORM GSTR-4-due by 30 April up to FY 2023-24 and by 30 June from FY 2024-25. CMP-08 must record invoice-wise inward supplies and consolidated outward supplies. No input tax credit is allowed for invoices prior to opting into composition, specified reverse-charge exceptions apply, and withdrawal from composition requires CMP-08 for the relevant period and inclusion in the annual GSTR-4. Manuals GST Thu, 18 May 2023 13:31:00 +0530 https://www.taxtmi.com/manuals?id=2748