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        Case ID :
        GST - States

        Seeks to amend Notification No. 21/2019-State Tax, dated the 30th May, 2019 - 11/2022-State Tax - Himachal Pradesh SGST

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        Self-assessed tax compliance: deadline extended to file FORM GST CMP-08 for the relevant quarter to regularize payments. An amendment under Section 148 inserts a proviso into Notification No. 21/2019-State Tax requiring specified persons to furnish a statement containing details of payment of self-assessed tax in FORM GST CMP-08 of the Central GST Rules for the relevant quarter within the extended timeline prescribed by the proviso.
                          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.

                                Self-assessed tax compliance: deadline extended to file FORM GST CMP-08 for the relevant quarter to regularize payments.

                                An amendment under Section 148 inserts a proviso into Notification No. 21/2019-State Tax requiring specified persons to furnish a statement containing details of payment of self-assessed tax in FORM GST CMP-08 of the Central GST Rules for the relevant quarter within the extended timeline prescribed by the proviso.


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