Notification No. 34/2020
Date: April 3, 2020
Subject: Extension of due dates for CMP-08 and GSTR-4 for composition taxpayers
Description:
This notification, issued under section 148 of the CGST Act, amends Notification No. 21/2019 – Central Tax. It extends the due date for filing FORM GST CMP-08 for the quarter ending 31 March 2020 to 07 July 2020, and for filing FORM GSTR-4 for FY 2019–20 to 15 July 2020. The amendment provides relief to composition taxpayers amid pandemic-related constraints.
Amendment:
This notification amends notification No. 21/2019