Circular No.ES/50/2022-23 6th July, 2022
To: Members of the Council
Sub: CBIC extends due date of furnishing FORM GST CMP-08 for the quarter ending June, 2022 till 31.07.2022
CBIC has issued Notification No. 11/2022 – Central Tax dated 5th July, 2022 by extending the due date of furnishing FORM GST CMP-08 for the quarter ending June, 2022 till 31st July, 2022.
Form GST CMP-08 is used to declare the details or summary of self-assessed tax which is payable for a given quarter by taxpayers who are registered as composition taxable person or taxpayer who have opted for composition levy.
Following amendments have been made in Notification No. 21/2019-Central Tax dated 23rd April, 2019:
In the said notification, in the second paragraph, after the fourth proviso, the following proviso shall be inserted, namely: –
“Provided also that the said persons shall furnish a statement, containing the details of payment of selfassessed tax in FORM GST CMP-08 of the Central Goods and Services Tax Rules, 2017 for the quarter ending 30th June, 2022 till 31st July, 2022’’.
Members may kindly make a note of the above.