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  • CCI AD FROM 5th April 2021

CBIC extends due date of furnishing FORM GST CMP-08 for the quarter ending June, 2022 till 31.07.2022

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 

 

Dear Member,        

 

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.  

  

Thanking you,                        

  

Yours faithfully,                       

   

S. BALARAJU      EXECUTIVE DIRECTOR