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