CBIC extends the last date for furnishing Form GST CMP-08 Quarterly Statement (Quarter April -June 2019 of Part thereof) by Composition taxpayers for purpose of payment of Self Assessed tax till 31.08.2019 vide Notification No. 35/2019 – Central Tax dated 29th July, 2019.
GST CMP-08 is a one page statement containing the outward supplies value, applicable tax; inward supplies with RCM and applicable tax and same is now available on GST Portal.
Now, Composition taxpayers are required to make quarterly tax payment in GST CMP 08 and file GSTR-4 annually.
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 35/2019 – Central Tax
New Delhi, the 29th 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 make the following further 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, in the proviso, for the figures, letters and words “31st day of July, 2019″, the figures, letters and word, “31st day of August, 2019″ shall be substituted.
[F. No. 20/06/16/2018-GST (Pt. I)]
(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 and was subsequently amended by notification No. 34/2019-Central Tax, dated the 18th July, 2019, published in the Gazette of India, Extraordinary, vide number G.S.R. 514(E), dated the 18th July, 2019.
