Background:
The CBIC vide Notification No. 21/2019 – Central Tax dated April 23, 2019 (as amended) to provide various extensions to the taxpayers for filing Form GST CMP-08 i.e., statement for payment of self-assessed tax.
Recently, the GST Council’s 47th meeting was held in Chandigarh on June 28th and 29th, 2022 under the chairmanship of the Union Finance & Corporate Affairs Minister Smt. Nirmala Sitharaman recommended to extend the due date of filing of Form GST CMP-08 for the 1st quarter of Financial Year 2022-23 from July 18, 2022 to July 31, 2022.
The above-mentioned recommendation has been notified vide following notification:
Notification:
The CBIC vide Notification No. 11/2022-Central Tax dated July 05, 2022 amended Notification No. 21/2019 – Central Tax dated April 23, 2019 (as amended) to extended the due date for filing Form GST CMP-08 for the first quarter of Financial Year 2022-23 from July 18, 2022 to July 31, 2022.
The Notification can be accessed at: https://taxinformation.cbic.gov.in/view-pdf/1009414/ENG/Notifications
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