CBIC extends due date for furnishing of statement in Form GST CMP-08 and Form GSTR-4 for persons paying tax under composition scheme
Central Board of Indirect Taxes & Customs (CBIC) has issued Notification No. 11/2022 – Central Tax and Notification No. 12/2022- Central tax dated 5th day of July, 2022 to extend waiver of late fee for delay in filing FORM GSTR-4 for FY 2021-22 and extend due date of furnishing FORM GST CMP-08 for the quarter ending June, 2022 by composition dealers.
Key points of the Notifications are:
1. The due date for furnishing of statement in Form GST CMP-08 for the quarter ending 30th June, 2022 by composition dealers, containing the details of payment of self-assessed tax, has been extended till the 31st day of July, 2022.
2. Time limit for furnishing of FORM GSTR-4 for FY 21-22 without late fees by composition dealers has been extended till 28th day of July, 2022 instead of earlier deadline 30th day of June, 2022.
