CBIC Extends Due Date of Furnishing CMP 08 and Filing of Form GSTR 4 for F.Y 2019 – 20

The Central Board of Indirect Taxes & Customs (“CBIC”) vide Notification No. 34/2020 – Central Tax dated April 3, 2020 has sought to extend the due date of furnishing FORM GST CMP-08 for the quarter ending March, 2020 till July 7, 2020 and filing of FORM GSTR-4 for the F.Y  2019-20  till July 15, 2020.

The Notification makes amendment in Notification No. 21/2019 – Central Tax dated April 23, 2019 (“said Notification”) by way of insertion of a proviso after the second paragraph providing that –

The said persons shall furnish a statement, containing the details of payment of self-assessed tax in FORM GST CMP-08 of the Central Goods and Services Tax Rules, 2017, for the quarter ending 31st March, 2020, till the July 7, 2020.

In the 3^rd Paragraph of the said Notification, the following proviso shall be inserted providing that –

The said persons shall furnish the return in FORM GSTR-4 of the Central Goods and Services Tax Rules, 2017, for the financial year ending 31st March, 2020, till the 15th day of July, 2020.

http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-34-central-tax-english-2020.pdf