Extension of due date for filing Form GST CMP-08 for quarter April, 2019 to June, 2019 to 31.07.2019
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
New Delhi, the 18th July, 2019
G.S.R…..(E).– In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 21/2019- Central Tax, dated the 23rd April, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 322(E), dated the 23rd April, 2019, namely:–
In the said notification, in paragraph 2, the following proviso shall be inserted, namely: –
“Provided that the due date for furnishing the statement containing the details of payment of self-assessed tax in said FORM GST CMP-08, for the quarter April, 2019 to June, 2019, or part thereof, shall be the 31st day of July, 2019.”.
[F. No. 20/06/16/2018-GST]
(Ruchi Bisht)
Under Secretary to the Government of India
Note:- The principal notification No. 21/2019-Central Tax, dated the 23rd April, 2019 was published in the Gazette of India, Extraordinary, vide number G.S.R. 322(E), dated the 23rd April, 2019.
Date of digital signature and issuance determines the date of a notice u/s148 of the Income Tax Act - ITAT…
DGFT authorises IACCIA to issue Certificate of Origin (Non- Preferential) w.e.f. 9th January 2026 In exercise of powers conferred under…
Net profit rate may not per se experience variation commensurate to the increase of turnover. In a recent judgment, Allahabad…
Mushroom growing apparatus cannot be classified as ‘agricultural machinery’ under Customs Tariff Heading 8436. In a recent judgment, Hon'ble Supreme…
Statutory presumption attached to issuance of a cheque, being one made in discharge of a legally enforceable debt or liability,…
Merely because the authority conducting auction expects higher bid than the highest bidder is no reason to discard the highest…