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 3rd 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.
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