COMPOSITION SCHEME OPTED PERSON’S RETURN FILING DATE EXTENDED TILL 31.7.2019 AND FURTHER EXTENDED TILL 31.8.2019
The Goods and Services Tax Act,
2017 came into force in India with effect from 1.7.2017.
From the financial year 2019-20,
the FORM GSTR-4 return filing option has been modified to the compounded scheme
opted persons.
As per new scheme the Compounded
Scheme opted per has to file the details of self-assessed tax in FORM GST
CMP-08 for each quarter as shown below:
FORM TYPE
|
PERIOD
|
DUE DATE
|
FORM GST CMP-08
|
APR-JUN
|
18.07.2019
|
FORM GST CMP-08
|
JUL-SEP
|
18.10.2019
|
FORM GST CMP-08
|
OCT-DEC
|
18.01.2020
|
FORM GST CMP-08
|
JAN-MAR
|
18.04.2020
|
FORM GSTR-4
|
APRIL 2019 TO
MARCH 2020
|
30.04.2020
|
The Central Government has
modified the last date to file the details of payment of self-assessed tax in
FORM GST CMP-08 for the quarter April 2019 to June 2019 or part thereof till
31.7.2019 instead of 18.7.2019.
The relevant notification is
given below for ready reference.
[To be published in the Gazette of India, Extraordinary,
Part
II, Section 3, Sub-section
(i)]
Government of India Ministry
of Finance (Department of Revenue)
Central
Board of Indirect Taxes
and
Customs
Notification No. 34/2019 – Central
Tax
New Delhi, the 18th 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 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 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, 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 the 31st day of July,
2019.”.
[F. No. 20/06/16/2018-GST]
(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.
FURTHER EXTENTION TILL 31.8.2019
The Central Government has again modified the last date to file the details of payment of self-assessed tax in FORM GST CMP-08 for the quarter April 2019 to June 2019 or part thereof till 31.8.2019 instead of 18.7.2019.
The relevant Notification is given below for ready reference:
[To be published in the Gazette of India, Extraordinary,
Part
II, Section 3, Sub-section
(i)]
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 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
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.