In exercise of the powers conferred by section 148 of the CGSTA, 2017

CG, hereby notifies the RP paying tax u/s 10 or by availing the benefit of notification No. 02/2019– Central Tax (Rate), dt. 07-03-2019, shall follow the special procedure as mentioned below for furnishing of return and payment of tax.

Composition dealer shall furnish quarterly return in CMP-08

2. The said persons shall furnish a statement, every quarter or part thereof containing the details of payment of self-assessed tax in GST CMP-08, till the 18th day of the month succeeding such quarter.

[1][1^st Proviso - Date extended to 31/08/2019 for quarter Apr-19 to Jun-19

due date for furnishing the statement of payment of self-assessed tax in GST CMP-08, for the quarter April, 2019 to June, 2019, or part thereof, shall be the [2][31st day of Aug, 2019]

[3][2^nd Proviso - Date extended to 22-10-2019 for quarter Jul-19 to Sep-19

due date for furnishing the statement of payment of self-assessed tax in GST CMP-08, for the quarter July, 2019 to Sep, 2019, or part thereof, shall be the 22nd day of October, 2019.]

[4][3^rd Proviso - Exception to CMP-08 for 2019-20

the said persons who have, instead of furnishing GST CMP-08, have furnished a return in GSTR-3B for the tax periods in the FY 2019-20,

such taxpayers shall not furnish the statement in outward supply in GSTR-1 or the statement containing the details of payment of self-assessed tax in GST CMP-08 for all the tax periods in the FY 2019-20]

[5][4^th Proviso - Date extended to 07-07-2020 for quarter ending Mar-20

the said persons shall furnish a statement of payment of self-assessed tax in GST CMP-08 for the quarter ending 31st March, 2020, till the 7th day of July, 2020.]

[6][5^th Proviso - Date extended to 31-07-2022 for quarter ending Jun-22

the said persons shall furnish a statement, containing the details of payment of self- assessed tax in FORM GST CMP-08 for quarter ending 30th June, 2022 till the 31st day of July, 2022.

Annual return in GSTR-4

3. The said persons shall furnish a return for every FY or part thereof in GSTR-4 on or before the 30th day of April following the end of such FY.

[7][1^st Proviso - Date extended to 31-10-2020 for GSTR-4 for FY 2019-20

the said persons shall furnish GSTR-4 for FY ending 31st March, 2020, till the [8][31st day of October, 2020.]]

[9][2^nd Proviso - Date extended to 31-07-2021 for GSTR-4 for FY 2020-21

the said persons shall furnish the return in GSTR-4 of the CGST Tax Rules, 2017, for the FY ending 31st March, 2021, upto the [10][31^st day of Jul, 2021]]

4. The RPs paying tax by availing the benefit of the said notification, in respect of the period for which he has availed the said benefit, shall be deemed to have complied with the provisions of section 37 and section 39 if they have furnished GST CMP-08 and GSTR-4 as provided in para 2 and para 3 above.