Form GST CMP-08 extension and GSTR-4 deadline extended; taxpayers filing GSTR-3B need not file CMP-08 or GSTR-1. Persons who filed returns in FORM GSTR-3B for tax periods in financial year 2019-20 need not furnish outward supplies in FORM GSTR-1 or the payment-details statement in FORM GST CMP-08 for those periods; they must, however, furnish FORM GST CMP-08 for the quarter ending 31 March 2020 by 7 July 2020, and must furnish FORM GSTR-4 for the year ending 31 March 2020 by 15 July 2020. The GSTR-3B exemption is deemed effective from 21 March 2020; the CMP-08 and GSTR-4 deadlines are deemed effective from 3 April 2020.
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Provisions expressly mentioned in the judgment/order text.
Form GST CMP-08 extension and GSTR-4 deadline extended; taxpayers filing GSTR-3B need not file CMP-08 or GSTR-1.
Persons who filed returns in FORM GSTR-3B for tax periods in financial year 2019-20 need not furnish outward supplies in FORM GSTR-1 or the payment-details statement in FORM GST CMP-08 for those periods; they must, however, furnish FORM GST CMP-08 for the quarter ending 31 March 2020 by 7 July 2020, and must furnish FORM GSTR-4 for the year ending 31 March 2020 by 15 July 2020. The GSTR-3B exemption is deemed effective from 21 March 2020; the CMP-08 and GSTR-4 deadlines are deemed effective from 3 April 2020.
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