Notification No. 11/2022
Date: July 5, 2022
Subject: Amendment prescribing due date for furnishing CMP-08 for composition taxpayers.
Description:
This notification amends Notification No. 21/2019-CT issued under Section 148. It prescribes that composition taxpayers shall furnish FORM GST CMP-08 for the quarter ending 30 June 2022 up to 31 July 2022. The amendment provides additional compliance time to composition dealers for self-assessed tax payment.
Amendment:
This notification amends notification No. 21/2019