Notification No. 34/2019 – Central Tax Explained

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Notification No. 34/2019 – Central Tax: Seeks to extend the last date for furnishing FORM GST CMP-08

[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 Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the 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 23^rd April, 2019, namely:–

In the said notification, in paragraph 2, the following proviso shall be inserted, namely: –

“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 31^st day of July, 2019.”.

(Ruchi Bisht)
Under Secretary to the
Government of India

Note: - The principal notification No. 21/2019-Central Tax dated the 23rd April, 2019 was published in the Gazette of India, Extraordinary, vide number G.S.R. 322(E), dated the 23rd April, 2019.

📚 Frequently Asked Questions (FAQs): Notification No. 34/2019 – Central Tax

Q1: What does Notification No. 34/2019 – Central Tax do?

Answer:
It extends the due date for FORM GST CMP-08 for the quarter Apr–Jun 2019 to 31 July 2019, through an amendment to Notification 21/2019.

Q2: Who is required to file CMP-08?

Answer:
Taxpayers registered under the composition scheme (Section 10 of CGST Act), including traders, restaurants, and manufacturers with turnover within prescribed limits.

Q3: What is the purpose of CMP-08?

Answer:
CMP-08 is a quarterly return used to report:
Tax liability
Outward supplies
Inward supplies
Payment of tax
It replaces the earlier quarterly GSTR-4 (now annual).

Q4: Why was this due date extended?

Answer:
To give taxpayers extra time to adjust to the new CMP-08 format, introduced only recently at the time.

Q5: Does this extension apply nationwide?

Answer:
Yes ✔️
All composition taxpayers across India can file CMP-08 by 31 July 2019.

Q6: What happens if CMP-08 is filed after the due date?

Answer:
The taxpayer must pay:
Late fees under Section 47
Interest under Section 50
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Q7: Is CMP-08 mandatory even if there were no sales?

Answer:
Yes ✔️
A Nil CMP-08 must be filed if no transactions occurred.

Q8: Can CMP-08 be revised?

Answer:
No ❌
GST returns cannot be revised. Corrections must be made in future filings.

Q9: Do composition taxpayers still need to file annual GSTR-4?

Answer:
Yes ✔️
CMP-08 is quarterly; GSTR-4 is annual and must still be filed.

Q10: Is a DSC required for filing CMP-08?

Answer:
No.
CMP-08 can be filed using OTP-based EVC for proprietors and small businesses.
👉 Need DSC for company filings?
https://finodha.in/online-dsc-digital-signature-certificate/

Q11: What is the legal authority for extending the due date?

Answer:
Section 148 of the CGST Act, which allows the government to notify special compliance procedures for a class of taxpayers.

Q12: Does this impact CMP-08 for future quarters?

Answer:
No ❌
It only extends the due date for the quarter Apr–Jun 2019.

Q13: What should taxpayers ensure before filing CMP-08?

Answer:
Verify turnover
Check inward supply records
Reconcile cash ledger
Confirm tax liability
👉 Let Finodha experts handle your compliance:
https://finodha.in/gst-compliance/

Q14: Is tax payment also extended to 31 July 2019?

Answer:
Yes ✔️
CMP-08 includes both return filing and tax payment.

Q15: How can businesses avoid CMP-08 delays in the future?

Answer:
Set quarterly reminders
Maintain real-time bookkeeping
Use automated GST filing tools
Outsource filing to experts
👉 Start timely filing with Finodha:
https://finodha.in/gst-return-filing/

🎯 Conclusion

Notification No. 34/2019 – Central Tax provides essential relief to composition taxpayers by extending the CMP-08 deadline to 31 July 2019, ensuring compliance without unnecessary penalties.

To ensure error-free quarterly and annual GST filings:

👉 Need expert guidance? Consult Finodha GST Compliance Experts
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