Legal Authority: Amendment executed under section 148 of the Central Goods and Services Tax Act, 2017.
Notification Modified: Amendment applied to notification No. 21/2019-Central Tax, dated 23rd April 2019.
Alteration Details: Addition of a proviso in paragraph 2, extending the due date for filing FORM GST CMP-08 for the quarter July-September 2019 to 22nd October 2019.
Authority Approval: Implemented based on recommendations of the Council.
Issuing Authority: Signed by Ruchi Bisht, Under Secretary to the Government of India.
Historical Reference: Original notification dated 23rd April 2019, last amended on 29th July 2019.
Gazette Publication: Published in the Gazette of India, Extraordinary.
Effective Date: Effective from 18th October 2019.
Note: Ensure compliance with the extended due date for filing FORM GST CMP-08.