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CBIC extended due date for filing Form GST CMP-08 for 1st quarter of Financial Year 2022-23

CBIC extended due date for composition dealer

In recent 47th GST council meeting held at Chandigarh on 28th and 29th June 2022, the council recommended to extend due date for filing Form GST CMP-08 for 1st quarter of current financial year 2022-23 which was due on 30th June 2022 to 31st 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 5th July 2022.

Due date extended by amending original notification for due date extension, Notification No. 21/2019-Central Tax, dated the 23rd 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 30th June, 2022 till the 31st day of July, 2022.”

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