Notification 20/2019-Central Tax ,dt. 23-04-2019
CGST Rules (Third amendment) 2019 amended regarding filing of GST returns in case of revocation of cancellation of the GST registration, replacement of present quarterly return in GSTR-4 by a statement in CMP-08 and annual return GSTR-4 and option included in REG-01 for service providers to opt into composition scheme