Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 20/2019 dated 23rd April, 2019 to further amend the Central Goods and Services Tax (CGST) Rules, 2017.
Key Points of the Amendment are:
- Under sub-rule (1) of Rule 23 of CGST Rules, 2017 the following provisos have been inserted after the first proviso –
- All returns due for the period from the date of the order of cancellation of registration till the date of the order of revocation of cancellation of registration shall be furnished by the said person within a period of 30 days from the date of order of revocation of cancellation of registration.
- If the registration has been cancelled from retrospective effect, the registered person shall furnish all returns relating to period from the effective date of cancellation of registration till the date of order of revocation of cancellation of registration within a period of 30 days from the date of order of revocation of cancellation of registration.
2. Every person paying tax under Composition Scheme or paying tax by availing the benefit of Notification No. 02/2019– Central Tax (Rate), dated the 7th March, 2019 shall be required to furnish the following –
- 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(Annexed in the attached Notification), till the 18th day of the month succeeding such quarter.
- A return for every financial year or, as the case may be, part thereof in FORM GSTR-4, till the 30th day of April following the end of such financial year. Presently, Form GSTR-4 is being filed by composition scheme dealers on a quarterly basis. The due date for filing GSTR-4 is 18th of the month after the end of the respective quarter.
For further details please refer the attached document.