CBIC extends the due date of furnishing FORM GST CMP-08 for the quarter ending March, 2020 and filing FORM GSTR-4 for FY 2020-21

Apr 06, 2020 | by Avantis RegTech Legal Research Team


Finance & Taxation Compliance

The Central Board of Indirect Taxes and Customs (CBIC) on April 03, 2020, extends the due date of furnishing FORM GST CMP-08 for the quarter ending March, 2020 till July 07, 2020 and filing FORM GSTR-4 for Financial Year (FY) 2020-21 till July 15, 2020.

For extension, CBIC amends the Notification No. 21/2019- Central Tax, dated April 23, 2019, which notifies procedure for quarterly tax payment and annual filing of return for taxpayers availing the benefit of composition levy, namely:

Ø  Insertion proviso in the second paragraph:

Provided 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 March 31, 2020, till July 07, 2020.

Ø  Insertion proviso in the third paragraph, namely:

Provided that the said persons shall furnish the return in FORM GSTR-4 of the Central Goods and Services Tax Rules, 2017, for the FY ending March 31, 2020, till July 15, 2020.

[Notification No. 34/2020 – Central Tax]


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