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