TDS provisions: Section 194N (new section): TDS on Cash Withdrawal exceeding Rs 1 crore from banks or cooperative bank or post office (Applicable w.e.f. 01/09/2019) With a view to encourage the cashless economy, it is proposed to insert a
Form GST CMP –08- Statement for payment of self-assessed tax for Composition Taxpayers Vide notification no. 20/2019 – Central Tax dated 23rd April 2019, the Central Goods and Service Tax (Third Amendment) Rules, 2019 were introduced. With the said introduction, the return filing requirement of the Composition Scheme dealers was modified.