Extension of filing date for FORM GST CMP-08; deadline extended and made retrospectively effective for composition taxpayers. The notification amends an earlier notification by substituting the previously prescribed deadline with a later deadline for furnishing FORM GST CMP-08, applicable to taxpayers under the composition scheme and those covered by the related prior notification concerning quarterly tax payment and annual filing. The amendment is prescribed under state GST powers and is declared to be retrospective, deemed to have come into force on an earlier stated date following recommendations of the Goods and Services Tax Council.
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Provisions expressly mentioned in the judgment/order text.
Extension of filing date for FORM GST CMP-08; deadline extended and made retrospectively effective for composition taxpayers.
The notification amends an earlier notification by substituting the previously prescribed deadline with a later deadline for furnishing FORM GST CMP-08, applicable to taxpayers under the composition scheme and those covered by the related prior notification concerning quarterly tax payment and annual filing. The amendment is prescribed under state GST powers and is declared to be retrospective, deemed to have come into force on an earlier stated date following recommendations of the Goods and Services Tax Council.
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