Extension of filing deadlines: composition scheme taxpayers may file CMP-08 and GSTR-4 later this summer under GST rules. The Government inserts provisos into Notification No. 13/2019-State Tax allowing persons under the composition scheme to furnish the statement of self-assessed tax in FORM GST CMP-08 for the quarter ending 31 March 2020 by 7 July 2020, and to furnish the return in FORM GSTR-4 for the financial year ending 31 March 2020 by 15 July 2020, as an amendment to the existing notification under the State GST enactment.
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 filing deadlines: composition scheme taxpayers may file CMP-08 and GSTR-4 later this summer under GST rules.
The Government inserts provisos into Notification No. 13/2019-State Tax allowing persons under the composition scheme to furnish the statement of self-assessed tax in FORM GST CMP-08 for the quarter ending 31 March 2020 by 7 July 2020, and to furnish the return in FORM GSTR-4 for the financial year ending 31 March 2020 by 15 July 2020, as an amendment to the existing notification under the State GST enactment.
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