Notification No. 11/2022 – CT CMP-08 Due Date Extend

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Notification No. 11/2022 – Central Tax: Seeks to extend due date of furnishing FORM GST CMP-08 for the quarter ending June, 2022 till 31.07.2022

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

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, Ministry of Finance (Department of Revenue), No. 21/2019-Central Tax, dated the 23^rd 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, in the second paragraph, after the fourth proviso, the following proviso shall be inserted, namely: –

"Provided also 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 30^th June, 2022 till the 31^st day of July, 2022.".

(Rajeev Ranjan)
Under Secretary

Note: The principal notification No. 21/2019-Central Tax, dated 23^rd April, 2019 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 322(E), dated the 23^rd April, 2019 and was last amended, vide notification number 25/2021 – Central Tax, dated the 1^st June, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 369 (E), dated the 1^st June, 2021.

📚 Frequently Asked Questions (FAQs): Notification No. 11/2022 - Central Tax

Q1: What is Notification No. 11/2022 – Central Tax about?

Answer:
This notification, issued on 5th July 2022, extends the due date for furnishing FORM GST CMP-08 for the quarter ending 30th June 2022. Composition scheme taxpayers can now file it up to 31st July 2022 without late fees.

Q2: Who is eligible for this due date extension?

Answer:
The extension applies to registered persons under the GST Composition Scheme who are required to file FORM GST CMP-08. These are typically small taxpayers with turnover limits specified under Section 10 of the CGST Act.

Q3: Why was this extension granted?

Answer:
The extension was recommended by the GST Council to provide relief to taxpayers and ensure smoother compliance during the quarter ending June 2022, possibly due to operational or technical challenges faced by businesses.

Q4: What is FORM GST CMP-08?

Answer:
FORM GST CMP-08 is a quarterly statement used by GST composition taxpayers to declare their self-assessed tax liability and make the due tax payment. It’s a simpler compliance requirement compared to regular GST returns.

Q5: What happens if I miss the extended due date?

Answer:
Missing the new due date of 31st July 2022 may attract late fees and interest on the unpaid tax amount, as per GST provisions. Timely filing helps avoid penalties and maintain a clean compliance record.

Q6: Does this extension also apply to GSTR-4?

Answer:
No, this notification specifically deals with CMP-08 for the April–June 2022 quarter. GSTR-4 has separate due dates and extensions (if any) are notified separately, such as in Notification No. 12/2022 – Central Tax.

Q7: How do I file CMP-08 under this extended deadline?

Answer:
Log in to the GST portal.
Navigate to Services → Returns → CMP-08.
Enter tax details for the quarter ending June 2022.
Make payment if due.
Submit before 31st July 2022.
For expert GST compliance support, you can connect with a GST Professional.

Q8: What earlier notification does this amendment relate to?

Answer:
This amendment modifies Notification No. 21/2019 – Central Tax, originally issued on 23rd April 2019, and last amended by Notification No. 25/2021 – Central Tax.

Q9: I’m a small business owner. Should I still file CMP-08 if I had no sales?

Answer:
Yes ✅. Even if there’s no turnover, a NIL CMP-08 must be filed to stay compliant and avoid penalties.

Q10: Where can I get help with GST composition scheme filing?

Answer:
You can use Finodha’s services for smooth GST return filing:
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