Due Date for GST CMP-08 form has been extended. Although date extension is not new in this changing GST – Regime. Date for filing GST CMP-08 for the quarter April-June 2019 extended to 31st July 2019. The main reason behind is that the required form is not available in the GST portal yet.
Everything about FORM GST CMP-08 and new changes in GSTR-4
The notification for the same is-
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 34/2019 – Central Tax
New Delhi, the 18th July, 2019
G.S.R…..(E).– In exercise of the powers conferred by section 148 of the Central Goods and
Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 21/2019- Central Tax, dated the 23rd April, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 322(E), dated the 23rd April, 2019, namely:–
In the said notification, in paragraph 2, the following proviso shall be inserted, namely: –
“Provided that the due date for furnishing the statement containing the details of payment of self-assessed tax in said FORM GST CMP-08, for the quarter April, 2019 to June, 2019, or part thereof, shall be the 31st day of July, 2019.”.
[F. No. 20/06/16/2018-GST]
(Ruchi Bisht)
Under Secretary to the Government of India
Note:- The principal notification No. 21/2019-Central Tax, dated the 23rd April, 2019 was published in the Gazette of India, Extraordinary, vide number G.S.R. 322(E), dated the 23rd April, 2019.
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