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 July 2019 to 31 July, 2019. 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.
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 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:–
n 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.”.
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.
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