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        Case ID :
        GST - States

        Amendment in Notification G.O. Ms. No. 34, dated the 5th August, 2019 - G.O. Ms. No. 15 - Puducherry SGST

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        GST compliance requirement: specified taxpayers must file a self-assessed tax statement in FORM GST CMP-08 by the prescribed deadline. Amendment inserts a proviso requiring specified persons to furnish a statement of payment of self-assessed tax in FORM GST CMP-08 for the quarter ending June 2022 by the July 2022 deadline; the amendment is effective retrospectively from early July 2022, thereby making the filing obligation applicable from that date.
                          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.

                                GST compliance requirement: specified taxpayers must file a self-assessed tax statement in FORM GST CMP-08 by the prescribed deadline.

                                Amendment inserts a proviso requiring specified persons to furnish a statement of payment of self-assessed tax in FORM GST CMP-08 for the quarter ending June 2022 by the July 2022 deadline; the amendment is effective retrospectively from early July 2022, thereby making the filing obligation applicable from that date.


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