Notification No. 34/2020
Date: April 3, 2020
Subject: Extension of due dates for CMP-08 and GSTR-4 for composition taxpayers
Description:
Extends the due date for furnishing FORM GST CMP-08 for the quarter ending 31 March 2020 to 07 July 2020. Extends the due date for furnishing FORM GSTR-4 for FY 2019–20 to 15 July 2020. Applies to taxpayers under the composition scheme.
Effective Date: 03.04.2020
Previous Notification: Notification No. 21/2019 – Central Tax dated 23.04.2019