GST

Due date to furnish CMP-08 & GSTR-4 extended for March Quarter

Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 34/2020 – Central Tax
New Delhi, the 3rd April, 2020

G.S.R…..(E).— In exercise of the powers conferred by section 148 of the Central Goods and
Services Tax Act, 2017 (12 of 2017), the Government, on the recommendations of the
Council, hereby makes the following further amendments in the notification of the
Government of India in the Ministry of Finance (Department of Revenue), No. 21/2019-
Central Tax, dated the 23rd April, 2019, published in the Gazette of India, Extraordinary, Part
II, Section 3, Sub-section (i) vide number G.S.R. 322(E), dated the 23rd April, 2019, namely:–
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.”.

[F. No. CBEC-20/06/04/2020-GST] (Pramod Kumar)
Director, Government of India

Note: The principal notification No. 21/2019- Central Tax, dated the 23rd April, 2019,
published in the Gazette of India, Extraordinary, vide number G.S.R. 322(E), dated the 23rd
April, 2019 and was subsequently amended by notification No. 74/2019-Central Tax, dated
the 26th December, 2019, published in the Gazette of India, Extraordinary, vide number
G.S.R. 953(E), dated the 26th December, 2019.

TaxClue Team

Taxclue is an online news portal for reporting all news, articles, judgments, Circulars, orders, and notifications relating to various corporate and tax laws in India. We use the tagline ‘Simplifying Laws’. Our mission is to Simplify the Laws and make people aware of their rights and duties in relation to tax matters in order to equip them to participate in nation-building. TaxClue is a team of young professionals. We started in December 2016 with the mission of knowledge sharing. TaxClue would like to hear your valuable suggestion. Please write to our editorial team at info@taxclue.in

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