Seeks to amend Notification No. 21/2019-Central Tax, dated the 23rd April, 2019 - Extension of due date of furnishing statement, containing the details of payment of self-assessed tax in FORM GST CMP-08 - 34/2020 - Central GST (CGST)
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Extension of due dates for CMP-08 and GSTR-4 filings granted, allowing delayed compliance for March-period returns. The notification amends Notification No. 21/2019 by inserting provisos that extend deadlines: furnishing the statement of self-assessed tax in FORM GST CMP-08 for the quarter ending 31st March, 2020, is allowed until 7th July, 2020; and furnishing FORM GSTR-4 for the financial year ending 31st March, 2020, is allowed until 15th July, 2020.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Extension of due dates for CMP-08 and GSTR-4 filings granted, allowing delayed compliance for March-period returns.
The notification amends Notification No. 21/2019 by inserting provisos that extend deadlines: furnishing the statement of self-assessed tax in FORM GST CMP-08 for the quarter ending 31st March, 2020, is allowed until 7th July, 2020; and furnishing FORM GSTR-4 for the financial year ending 31st March, 2020, is allowed until 15th July, 2020.
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