CBIC has extended the due date for filing of quarterly statement of details of self-assessed tax paid in FORM GST CMP-08, by taxpayers under the composition scheme, from time to time, as under:
CBIC Central Tax Notification 34/2020 dt. 03/04/2020: CMP-08 due date extended from 18/04/2020 to 07/07/2020 for January to March 2020
CBIC Central Tax Notification 50/2019 dt. 24/10/2019: GST CMP-08 Due Date Extended from 18/10/2019 to 22/10/2019 for the quarter July to September 2019
CBIC Central Tax Notification 35/2019 dt. 29/07/2019: GST CMP-08 Due Date further Extended from 31/07/2019 to 31/08/2019 for the quarter April to June 2019
CBIC Central Tax Notification 34/2019 dt. 18/07/2019: GST CMP-08 Due Date Extended from 18/07/2019 to 31/07/2019 for the quarter April to June 2019
CBIC Central Tax Notification 21/2019 dt. 23/04/2019: From FY 2019-20, CBIC prescribes Annual Filing of GSTR-4 and Quarterly filing of Statement of details of payment of self-assessed tax in Form GST CMP-08 (latest by 18th day from the end of respective quarter), in the case of taxpayers availing the benefit of Optional Composition Scheme with 6% GST on Services/ Mixed Supplies, notified vide Central Tax Rate Notification 2/2019 and UT Tax Rate Notification 2/2019. Accordingly, in such cases now taxpayer is required pay tax on quarterly/ self assessment basis using Form GST CMP 08 (by 18th day from the end of the relevant quarter).