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Quarterly Statement of Self-Assessed Tax
Applicable To : Composition Dealers
Effective From : Quarter April-June 2019
Form : GST CMP-08
Current Compliance :
Till now composition dealers were required to file quarterly return in Form GSTR-4. This form ran into 7 pages and required several details to be submitted
Changed Compliance
- Every quarter, the composition dealer needs to file GST CMP08. This is a much simpler form to be filled. This form will require details like outward supplies, inward supplies attracting reverse charge ; tax, interest payable and paid
- GSTR-4 will have to filed filed once a year on or before April 30.
New Calendar for 2019-20
| Form | Filing | Due Date |
| CMP-08 | April-June 2019 | July 18,2019 |
| CMP-08 | July-Sept 2019 | Oct 18,2019 |
| CMP-08 | Oct-Dec 2019 | Jan 18,2020 |
| CMP-08 | Jan-March 2020 | April 18,2020 |
| GSTR-4 | Apr 2019 -March 2020 | April 30,2020 |
http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-21-central-tax-english-2019.pdf
Notification 21/2019 Dated 23-04-2019
This blog is contributed by CA Jigar Shah | Partner S K Rathi & Co
