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

Important Keyword: Notification No. 11/2022 – Central Tax, F. No. CBIC-20001/2/2022-GST, Section 148 CGST Act 2017, Notification No. 21/2019-Central Tax, Notification No. 25/2021 – Central Tax.

[F. No. CBIC-20001/2/2022-GST]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

New Delhi, the 5^th July, 2022

Notification No. 11/2022 – Central Tax

GST: [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.

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