Important Keyword: Notification No. 34/2020 – Central Tax, CMP-08 due date extension July 2020, GSTR-4 filing FY 2019–20, Section 148 CGST Act, CBIC GST notification April 2020, composition scheme GST relief, GST return filing COVID-19, Finodha GST compliance India, CMP-08 and GSTR-4 due date extension, GST relaxation for small taxpayers.
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[F. No. CBEC-20/06/04/2020-GST]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
New Delhi, the 3rd April, 2020
Notification No. 34/2020 – Central Tax: Seeks to Extend Due Date of Furnishing FORM GST CMP-08 for the Quarter Ending March, 2020 till 07.07.2020 and Filing FORM GSTR-4 for FY 2020-21 till 15.07.2020.
[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 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 7th 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.”.
(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.
📚 Frequently Asked Questions (FAQs): Notification No. 34/2020 – Central Tax
Q1: What is Notification No. 34/2020 – Central Tax about?
Answer:
This notification extends the due dates for filing FORM GST CMP-08 and FORM GSTR-4 for composition taxpayers. The CMP-08 due date for Jan–Mar 2020 was extended to 7th July 2020, and GSTR-4 for FY 2019–20 was extended to 15th July 2020.
Q2: What is the purpose of this extension?
Answer:
The extension was introduced to reduce compliance stress during COVID-19 lockdown, allowing taxpayers under the composition scheme to file returns without facing late fees or penalties.
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Q3: What is FORM GST CMP-08?
Answer:
FORM GST CMP-08 is a quarterly statement used by composition dealers to declare their self-assessed tax liability.
It must be filed by the 18th of the month following the quarter, but for Jan–Mar 2020, the due date was extended to 7th July 2020 under this notification.
Q4: What is FORM GSTR-4?
Answer:
FORM GSTR-4 is an annual return filed by composition dealers under Section 39(2) of the CGST Act.
It contains consolidated details of outward supplies, inward supplies, and tax liability for the entire financial year.
Q5: Who are composition taxpayers?
Answer:
Composition taxpayers are small businesses registered under the GST Composition Scheme.
They pay a fixed percentage of turnover as tax instead of collecting GST on each sale, simplifying compliance.
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Q6: What is the new due date for CMP-08 filing for March 2020 quarter?
Answer:
The due date to furnish FORM GST CMP-08 for the quarter ending March 2020 was extended to 7th July 2020.
Q7: What is the new due date for GSTR-4 filing for FY 2019–20?
Answer:
The due date to file FORM GSTR-4 for FY 2019–20 was extended to 15th July 2020.
Q8: Which earlier notification was amended by Notification No. 34/2020 – Central Tax?
Answer:
It amended Notification No. 21/2019 – Central Tax, dated 23rd April 2019, which originally prescribed due dates for composition returns and payments.
Q9: What is the legal basis for issuing this notification?
Answer:
The notification was issued under Section 148 of the CGST Act, 2017, which empowers the Government to prescribe special procedures for certain categories of taxpayers, such as composition dealers.
Q10: What are the benefits for small taxpayers under this notification?
Answer:
✅ More time to file returns during lockdown
✅ Avoidance of late fees and penalties
✅ Simplified compliance process
✅ Relief from financial and operational burden
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Q11: How does this extension affect late fee calculation?
Answer:
If a composition dealer files CMP-08 or GSTR-4 within the extended due dates, no late fee or interest will apply under Sections 47 and 50 of the CGST Act.
Q12: What is the significance of Section 148 of the CGST Act?
Answer:
Section 148 allows the Government to notify specific procedures for particular taxpayers (like composition dealers, exporters, etc.) to simplify compliance requirements under GST law.
Q13: Does this apply to all composition dealers across India?
Answer:
Yes ✅, the extension under Notification No. 34/2020 – Central Tax applies to all composition scheme taxpayers across India, regardless of their turnover or location.
Q14: How can a taxpayer file CMP-08 and GSTR-4 online?
Answer:
Steps to file on www.gst.gov.in:
1️⃣ Log in using GSTIN and password.
2️⃣ Navigate to Services → Returns → CMP-08 or GSTR-4.
3️⃣ Enter self-assessed tax details (for CMP-08).
4️⃣ Review, verify, and submit.
5️⃣ Pay tax via Electronic Cash Ledger.
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Q15: What is the impact of this notification on compliance timelines?
Answer:
This notification aligned with the Government’s broader GST relaxation measures during the pandemic, ensuring that:
Composition taxpayers had sufficient time for filing;
No compliance burden was placed during lockdown;
MSMEs remained financially stable and compliant.
🏁 Conclusion
Notification No. 34/2020 – Central Tax provided much-needed relief to small taxpayers under the Composition Scheme during the COVID-19 crisis by extending due dates for CMP-08 and GSTR-4 filings.
This move ensured smoother compliance, reduced financial strain, and promoted transparency in the GST system.
💡 Pro Tip:
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Download PDF: Notification No. 34/2020 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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