Notification No. 50/2019
Date: October 24, 2019
Subject: Extension of due date for furnishing FORM GST CMP-08 for July–September 2019.
Description:
This notification amends Notification No. 21/2019–Central Tax to extend the due date for furnishing FORM GST CMP-08 for the quarter July–September 2019 to 22 October 2019. It applies to taxpayers under the composition scheme. The notification provides retrospective relief and aligns quarterly compliance timelines.
Amendment:
This notification amends notification No. 21/2019