TMI BlogProcedure for quarterly tax payment and annual filing of return for taxpayers availing the benefit of Notification No. 02/2019– Central Tax (Rate), dated the 7th March, 2019X X X X Extracts X X X X X X X X Extracts X X X X ..... n No. 21 /2019 Central Tax New Delhi, the 23rd April, 2019 G.S.R. 322 (E).- In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council, hereby notifies the registered persons paying tax under the provisions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... succeeding such quarter. 1 [ Provided that the due date for furnishing the statement containing the details of payment of self-assessed tax in said FORM GST CMP-08 , for the quarter April, 2019 to June, 2019, or part thereof, shall be the 2 [ 31st day of August, 2019 ] . ] 3 [ Provided further that the due date for furnishing the statement containing the details of payment of self- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded 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 7th day of July, 2020. ] 11 [ Provided also that the said persons shall furnish a statement, containing the details of payment of self-assessed tax in FORM GST CMP- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p to the 10 [ 31st day of July, 2021 ] . ] 4. The registered persons paying tax by availing the benefit of the said notification, in respect of the period for which he has availed the said benefit, shall be deemed to have complied with the provisions of section 37 and section 39 of the said Act if they have furnished FORM GST CMP-08 and FORM GSTR-4 as provided in para 2 and para 3 ab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uly, 2020 8. Substituted vide NOTIFICATION NO. 64/2020 Central Tax dated 31-08-2020 before it was read as 7 [ 31st day of August, 2020 ] 9. Inserted vide NOTIFICATION NO. 10/2021- Central Tax dated 01-05-2021 w.e.f. 30-04-2021 10. Substituted vide NOTIFICATION NO. 25/2021 Central Tax dated 01-06-2021 w.e.f. 31-05-2021 before it was read as 31st day of May, 2021 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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