CBIC vide notification number 21/2019 Central Tax dated 23rd April, 2019, notified the returns/statements that needs to be filed by a Service Provider opted for 6% composition Scheme, as notified by Notification 2/2019 Central Tax issued on 07-03-2019. The following Statements/returns needs to be submitted by such person:

Quarterly Return – FORM GSTR – CMP -08: The registered persons opted for the scheme shall furnish a statement, every quarter or, as the case may be, part thereof containing the details of payment of self-assessed tax in FORM GST CMP-08 of the Central Goods and Services Tax Rules, 2017, till the 18th day of the month succeeding such quarter.

Annual Return – FORM GSTR – 4: The registered persons opted for the scheme shall furnish a return for every financial year or, as the case may be, part thereof in FORM GSTR-4 of the Central Goods and Services Tax Rules, 2017, on or before the 30th day of April following the end of such financial year.