CBIC notifies the procedure for quarterly tax payment and annual filing of return for FORM GST CMP-08 and FORM GSTR-4

Apr 24, 2019 | by Avantis RegTech Legal Research Team


The Central Board of Indirect Taxes and Customs (CBIC) on April 23, 2019, has notified the registered persons paying tax under the provisions of section 10 of the Central Goods and Services Tax Act, 2017 which specifies the provisions for composition levy or by availing the benefit of Notification No. 02/2019– Central Tax (Rate), dated March 07, 2019, as the class of registered persons who shall follow the special procedure for furnishing of return and payment of tax.

The persons shall furnish a statement, every quarter or, as the case may be, part thereof containing the details of payment of self-assessed tax in FORM GST CMP-08 of the Central Goods and Services Tax Rules, 2017, till the 18th day of the month succeeding such quarter.

The persons shall furnish a return for every financial year or, as the case may be, part thereof in FORM GSTR-4 of the Central Goods and Services Tax Rules, 2017, on or before April 30th following the end of such financial year.

[Notification No.21 /2019 – Central Tax]

Click here to download the Notification.


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