Procedure for quarterly tax payment and annual return for taxpayers under Notification No 02-2019 State Tax Rate - 21/2019-State Tax - Gujarat SGST

NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Dated the 24th April, 2019 Notification No. 21/2019-State Tax No. (GHN-43)GST-2019/S.148(15)TH:-- In exercise of the powers conferred by section 148 of the Gujarat Goods and Services Tax Act, 2017 (Guj 25 of 2017) (hereafter in this notification referred to as the said Act ), the Government of Gujarat, on the recommendations of the Council, hereby notifies the registered persons paying tax under the provisions of section 10 of the said Act or by availing the benefit of Government Notification, Finance Department No.(GHN-22)GST-2019/S.11(1)(42)-TH dated the 7th March,2019, Notification No. 02/2019 State Tax (Rate), (hereinafter referred to as the said notification ) as the class of registered persons who shall follow the special procedure as mentioned below for furnishing of return and payment of tax. 2. The said persons 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 Gujarat Goods and Services Tax Rules, 2017, till the 18th day of the month succeeding such quarter. 3. The said persons shall furnish a return for every financial year or, as the case may be, part thereof in FORM GSTR-4 of the Gujarat Goods and Services Tax Rules, 2017, on or before the 30th day of April following the end of such financial year. 4. The registered persons paying tax by availing the benefit of the said notification, in respect of the period for which he has availed the said benefit, shall be deemed to have complied with the provisions of section 37 and section 39 of the said Act if they have furnished FORM GST CMP-08 and FORM GSTR-4 as provided in para 2 and para 3 above. 5. This notification shall be deemed to have come into force with effect from 23rd day of April, 2019. By order and in the name of the Governor of Gujarat, C J Mecwan Joint Secretary to Government.