Notification No. 20/2019
Date: April 23, 2019
Subject: Amendment to CGST Rules relating to revocation of registration and composition returns.
Description:
Amends Rule 23 to prescribe time limits for furnishing pending returns after revocation of cancellation of registration. Substitutes Rule 62 to introduce quarterly payment through FORM GST CMP-08 and annual return in FORM GSTR-4. Inserts FORM GST CMP-08 and updates registration-related instructions.
Previous Notification: Notification No. 3/2017–Central Tax dated 19.06.2017
Effective Date: 23.04.2019