Notification No. 16/2019
Date: March 29, 2019
Subject: CGST (Third Amendment) Rules, 2019 – introduction of FORM GST CMP-08 and amendments relating to composition taxpayers
Description:
This notification amends the CGST Rules, 2017 by inserting FORM GST CMP-08 for quarterly payment of self-assessed tax by composition taxpayers. It also amends rules 23 and 62 relating to revocation of cancellation of registration and composition returns. The notification operationalises the new return framework for composition dealers.
Issued under: Section 164 of the CGST Act.