Notification No. 35/2019 – Central Tax Explained

Want to File ITR, GST Returns & Pvt. Ltd. Registration

Notification No. 35/2019 – Central Tax: Seeks to extend the last date for furnishing FORM GST CMP-08 for the quarter April -June 2019 till 31.08.2019.

[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 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 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, in the proviso, for the figures, letters and words “31^st day of July, 2019”, the figures, letters and word, “31^st day of August, 2019” shall be substituted.

(Ruchi Bisht)
Under Secretary to the
Government of India

Note: - The principal notification No. 21/2019-Central Tax dated the 23^rd April, 2019 was published in the Gazette of India, Extraordinary, vide number G.S.R. 322(E), dated the 23^rd April, 2019 and was subsequently amended by notification No. 34/2019-Central Tax, dated the 18^th July, 2019, published in the Gazette of India, Extraordinary, vide number G.S.R. 514(E), dated the 18^th July, 2019.

📚 Frequently Asked Questions (FAQs): Notification No. 35/2019 – Central Tax

Q1: What does Notification No. 35/2019 – Central Tax do?

Answer:
It extends the last date for filing FORM GST CMP-08 for the quarter April–June 2019 from 31 July 2019 to 31 August 2019.

Q2: Who needs to file CMP-08?

Answer:
All taxpayers registered under the composition scheme under Section 10 of the CGST Act must file CMP-08 every quarter.

Q3: Why was the CMP-08 due date extended?

Answer:
Because CMP-08 was newly introduced and taxpayers needed more time to understand and file it correctly.

Q4: What happens if CMP-08 is filed after 31 August 2019?

Answer:
Late fee under Section 47 and interest under Section 50 may apply.
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Q5: Does this notification apply to all states and UTs?

Answer:
Yes ✔️
The extension to 31 August 2019 applies to all composition taxpayers across India.

Q6: Does the notification change tax rates for composition taxpayers?

Answer:
No ❌
Only the filing deadline is extended; tax rates remain unchanged.

Q7: What is CMP-08?

Answer:
CMP-08 is a quarterly tax payment form where composition taxpayers declare:
Turnover
Tax liability
Summary of inward/outward supplies
It replaces the earlier quarterly GSTR-4.

Q8: Is annual GSTR-4 still required?

Answer:
Yes ✔️
Composition taxpayers must file GSTR-4 annually, and CMP-08 quarterly.

Q9: Can a taxpayer revise CMP-08?

Answer:
No ❌
GST returns, including CMP-08, cannot be revised.
Errors must be corrected in future filings.

Q10: Does this extension apply to those who shifted to composition scheme mid-year?

Answer:
Yes ✔️
Any taxpayer registered under composition scheme during the April–June 2019 quarter must follow this extended deadline.

Q11: Does the notification relax payment deadlines too?

Answer:
Yes ✔️
Since CMP-08 includes tax payment, the tax payment deadline also extends to 31 August 2019.

Q12: What is the legal basis for issuing this extension?

Answer:
The Government uses Section 148 of CGST Act, which allows special procedures for certain taxpayers.

Q13: What penalties apply if CMP-08 is not filed at all?

Answer:
Late fees accumulate
Interest on outstanding tax
Potential cancellation of GST registration for non-filing
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Q14: Is DSC required for filing CMP-08?

Answer:
No.
CMP-08 can be filed using:
EVC (OTP on mobile/email) for most taxpayers.
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Q15: How can a business avoid CMP-08 delays in the future?

Answer:
Maintain quarterly bookkeeping
Track sales and purchases in real time
Set reminders for quarterly deadlines
Use automated GST filing services
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🎯 Conclusion

Notification No. 35/2019 – Central Tax provides much-needed relief to composition taxpayers by extending the CMP-08 filing deadline to 31 August 2019, ensuring they avoid unnecessary penalties and interest.

To simplify CMP-08 and all GST compliance:

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