GST Statement / Return to be filed by 6% Composition dealers

Special procedure for person paying tax under section 10 or availing benefit of Notification No. 2/2019-Central Tax (Rate) dated 07th March 2019

The Central Board of Indirect Taxes and Customs, vide notification no. 21/2019 – Central Tax dated 23^rd April, 2019 has laid down special procedure to be followed by specified categories of persons.

Specified person to whom the special procedure is applicable –

The special procedure as laid down by CBIC, vide notification no. 21/2019 – Central Tax dated 23^rd April, 2019 is required to be followed by following categories of persons (hereinafter referred as ‘specified person’) –

Furnishing of a statement –

The specified person is required to submit a statement in FORM GST CMP-08 on or before 18^th day of the month succeeding the quarter. The statement in FORM GST CMP-08 contains summary of self-assessed liability.

Furnishing of return –

The specified person is required to file a return in FORM GSTR-4 every financial year. Such return needs to be filed on or before 30^th April following the end of the financial year.