GST Returns for Composition Tax Payers has been changed from 1st April 2019

As Notification No. 02/2019– Central Tax (Rate), dated the 7th March, 2019

Extract of Notification

Furnish a statement, every quarter or, as the case may be, part thereof, containing the details of payment of self-assessed tax in FORM GST CMP-08, till the 18th day of the month succeeding such quarter.

AND

“furnish a return for every financial year or, as the case may be, part thereof in FORM GSTR-4, till the thirtieth day of April following the end of such financial year”

Changes w.e.f. 1st April 2019

Statement for payment of Taxes on Quarterly Basis in GST CMP-08 by 18th of the month succeeding quarter & Annually one GSTR-4 to be file by 30th April following the end of such financial year.

Name of GST Returns Due Date Details to be submit
CMP-08 18th of Month after Each Quarter End Payment to be made through this statement
GST-4 30th April of every year from end of such financial year. Statement showing sales & purchase made during the year & tax paid on it through CMP-08.

Kindly note that GSTR-4 has been discontinue from 01.04.2019 & Now GSTR-4 filling will be on annual basis & CMP-08 to be use for payment of taxes.

Author Bio

Qualification: CMA
Company: KANNAUJIYA & CO
Location: SURAT, Gujarat, India
Member Since: 03 Jul 2019 | Total Posts: 5
Pankaj Kannaujiya is the founder of KANNAUJIYA & CO–Cost Accountants. Pankaj Kannaujiya is a fellow member of The Institute of Cost Accountants of India. He is completed the course of a ‘Certified CSR Professional’ by the Institute of Company Secretary of India. He is holding “Certif View Full Profile

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