Notification No. 21/2019
Date: April 23, 2019
Subject: Special procedure for composition taxpayers – introduction of FORM GST CMP-08 and annual return GSTR-4.
Description:
This notification notifies registered persons paying tax under section 10 (composition scheme) and those availing benefit of Notification No. 02/2019–CT (Rate) as a class of persons to follow a special procedure. It prescribes quarterly payment of tax through FORM GST CMP-08 and annual return in FORM GSTR-4. Furnishing CMP-08 and GSTR-4 is deemed compliance with sections 37 and 39.
Issued under: Section 148 of the CGST Act.
Amendment:
Yes it has been amended through notification 11/2022, 10/2021, 64/2020, 59/2020, 34/2020, 12/2020, 50/2019, 35/2019, 34/2019