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Due date extension for FORM GST CMP-08 allows later furnishing of self-assessed tax statement for the quarter under composition scheme. An amendment inserts a proviso into the principal notification to extend the due date for furnishing the statement of payment of self-assessed tax in FORM GST CMP-08 for the quarter April-June 2019 (or part thereof), thereby changing the filing deadline specified in paragraph 2 of the earlier notification and altering the compliance timeline for composition scheme taxpayers.
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Provisions expressly mentioned in the judgment/order text.
Due date extension for FORM GST CMP-08 allows later furnishing of self-assessed tax statement for the quarter under composition scheme.
An amendment inserts a proviso into the principal notification to extend the due date for furnishing the statement of payment of self-assessed tax in FORM GST CMP-08 for the quarter April-June 2019 (or part thereof), thereby changing the filing deadline specified in paragraph 2 of the earlier notification and altering the compliance timeline for composition scheme taxpayers.
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