Notification No. 21/2019
Date: April 23, 2019
Subject: Special procedure for payment of tax and return filing by composition taxpayers
Description:
Notifies composition taxpayers and persons paying tax under Notification No. 02/2019–Central Tax (Rate) as a special class of registered persons. Prescribes quarterly furnishing of FORM GST CMP-08 for payment of self-assessed tax. Specifies annual filing of FORM GSTR-4 by 30th April following the financial year.
Previous Notification: Notification No. 02/2019–Central Tax (Rate) dated 07.03.2019
Effective Date: 23.04.2019