Seeks to notify procedure for quarterly tax payment and annual filing of return for taxpayers availing the benefit of Notification No. 02/2019– Central Tax (Rate), dated the 7th March, 2019 i.e. for dealers who opted 6% Composition Scheme vide Notification No. 21/2019 – Central Tax Dated 23rd April, 2019.

Special Procedure for Return filing by Composition Taxpayers

  • Notifies the registered persons paying tax under the provisions of section 10 of the CGST Act or by availing the benefit of notification No. 02/2019– Central Tax (Rate), dated the 7th March, 2019, as the class of registered persons who shall follow the special procedure for furnishing of return and payment of tax
  • Quarterly Statement in form GST CMP-08 by 18thof the month succeeding such quarter, for payment of self assessed tax
  • Annual Return in GSTR-4 by 30thApril following the end of such financial year

From the FY-2019-2020 and onward all taxpayers under composition scheme (Traders, Manufacturers, Restaurant Owners, Service Providers etc) need to file two GST returns as below:-

GST Return Frequency Due date Late Fees
CMP-8-Payment of self assessed tax Quarterly Within 18th of next month ending the quarter Rs.20.00 per day (10+10)
for Nil return Rs.50.00 per day (25+25)for taxable
GSTR-4 Annually Within 30 April after ending the FY Rs.20.00 per day (10+10)
for Nil return Rs.50.00 per day (25+25)for taxable

Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

Notification No. 21/2019 – Central Tax

New Delhi, the 23rd April, 2019

G.S.R. 322(E).— In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017(12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council, hereby notifies the registered persons paying tax under the provisions of section 10 of the said Act or by availing the benefit of notification of the Government of India, Ministry of Finance, Department of Revenue No. 02/2019– Central Tax (Rate), dated the 7th March, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i) vide number G.S.R. 189 , dated the 7th March, 2019, (hereinafter referred to as “the said notification”) as the class of registered persons who shall follow the special procedure as mentioned below for furnishing of return and payment of tax.

2. The said persons shall 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 of the Central Goods and Service Tax Rules, 2017, till the 18th day of the month succeeding such quarter.

3. The said persons shall furnish a return for every financial year or, as the case may be, part thereof in FORM GSTR-4 of the Central Goods and Services Tax Rules, 2017, on or before the 30th day of April following the end of such financial year.

4. The registered persons paying tax by availing the benefit of the said notification, in respect of the period for which he has availed the said benefit, shall be deemed to have complied with the provisions of section 37 and section 39 of the said Act if they have furnished FORM GST C P-08 and FORM GSTR-4 as provided in para 2 and para 3 above.

[F. No. 20/06/16/2018-GST]
(Ruchi Bisht)
Under Secretary to the Government of India

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