GST CMP 08 Due Date further extended to 31/08/2019 (April to June 2019): CBIC

CBIC has extended the due date for filing of statement of details of self-assessed tax paid in FORM GST CMP 08 for the quarter April, 2019 to June, 2019, by taxpayers under composition scheme, from 31/07/2019 to 31/08/2019, as recommended by the GST Council.

CBIC Central Tax Notification 35/2019 dt. 29/07/2019: GST CMP 08 (April to June 2019) Due Date further Extended upto 31/08/2019

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 makes 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 23/04/2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 322(E), dated 23/04/2019, 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.

CBIC extends due date of FORM GST CMP 08 upto 31/07/2019 (April to June 2019)

CBIC extends due date for filing the statement of details of payment of self-assessed tax in FORM GST CMP 08 for the quarter April, 2019 to June, 2019 from 18/07/2019 to 31/07/2019, i.e. due date for quarterly payment of taxes by composition dealers has been extended.

Reportedly this extension has been made due to the reason that said FORM has not yet been enabled at the GST Portal and Taxpayers as well as Professionals were awaiting for this update/ clarity.

CBIC Central Tax Notification 34/2019 dt. 18/07/2019: GST CMP 08 (April to June 2019) Due Date Extended upto 31/07/2019

G.S.R. 514(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 makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 21/2019-Central Tax, dated 23/04/2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 322(E), dated 23/04/2019, namely:–

In the said notification, in paragraph 2, the following proviso shall be inserted, namely:–

“Provided that the due date for furnishing the statement containing the details of payment of self assessed tax in said FORM GST CMP-08, for the quarter April, 2019 to June, 2019, or part thereof, shall be 31/07/2019.”.

Note: The principal notification No. 21/2019-Central Tax, dated 23/04/2019 was published in the Gazette of India, Extraordinary, vide number G.S.R. 322(E), dated 23/04/2019.

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