MM TAX CLUB

In recent 47^th GST council meeting held at Chandigarh on 28^th and 29^th June 2022, the council recommended to extend due date for filing Form GST CMP-08 for 1^st quarter of current financial year 2022-23 which was due on 30^th June 2022 to 31^st July 2022.

To give effect of the council recommendation CBIC notified extension of due date to file form GST CMP-08 vide notification no. 11/2022-Central Tax dated 5^th July 2022.

Due date extended by amending original notification for due date extension, Notification No. 21/2019-Central Tax, dated the 23^rd April, 2019.

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 30^th June, 2022 till the 31st day of July, 2022.”

Download Notification