Composition due date

As per notification number 34/2020 CT date : 03/04/2020....


In the said notification,-
(i) in the second paragraph, the following proviso shall be inserted, namely: –
“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 31st March, 2020, till the 7
th day of July, 2020.”;
(ii) in the third paragraph, the following proviso shall be inserted, 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 financial year ending 31st March, 2020,
till the 15th day of July, 2020.”.

CMP -08 : 07.07.2020.
FORM GSTR -4 : 15.07.2020.

Due Date for filing FORM GST CMP -08 i.e. Statement for payment of self assessed tax by the Composition Scheme dealers for Q4 of FY 20 ( Jan - March ) has been extended to "07.07.2020". Late Fees and Interest has been completely waived off provided that the Statement is filed within 07.07.2020.
Refer Notification No. 34/2020 - Central Tax, dated, 03.04.2020, for official correspondence.

Whereas, due date for filing Return by Composition Scheme dealers i.e. FORM GSTR -4 for FY 2019-20 stands extended to "15.07.2020." Late Fees waived off if filed within 15th July 2020. Refer Notification No. 34/2020 - Central Tax, dated, 03.04.2020.