EXTENSION OF TIME UPTO 31.7.2022 TO THE COMPOSITION OPTED PERSONS FILING FORM GST PMT-08
The Goods and Services Tax Act,
2017 came into force with effect from 1.7.2017 in India.
The Central Government on the
recommendations of the GST Council, extended the time limit to furnish
composition opted persons to furnish a statement, containing the details of payment of self-assessed tax in FORM GST CMP-08 of the Central Goods and Services Tax Rules, 2017 for the quarter
ending 30th June, 2022 till the 31st day of July, 2022.
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. 11/2022 – Central Tax
New Delhi, the 5th July, 2022
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 Government, on the recommendations of the Council, hereby makes the
following further amendments
in the notification of the Government
of India, 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 the second paragraph, after the fourth proviso, the following
proviso shall be
inserted, namely: –
―Provided also that the said persons shall furnish a statement,
containing
the
details of payment of self-
assessed tax in FORM GST CMP-08 of the Central Goods and Services Tax Rules, 2017 for the quarter
ending 30th June, 2022 till the 31st day of July, 2022.‖.
[F. No. CBIC-20001/2/2022-GST]
(Rajeev Ranjan) Under Secretary
Note: The principal notification No. 21/2019-Central Tax, dated 23rd April, 2019 was 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 and was last amended, vide notification number 25/2021 – Central Tax, dated the 1st June,
2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R 369 (E), dated the 1st June, 2021.