Recently, The GST Council had made the recommendations to extend the due date of filing of Form GST CMP-08 for the 1st quarter of Financial Year 2022-23 from July 18, 2022 to July 31, 2022, in its 47th meeting held in Chandigarh on 28-29th June 2022 under the chairmanship of the Union Finance & Corporate Affairs Minister Smt. Nirmala Sitharaman.
The above recommendation has been notified by CBIC vide Notification No. 11/2022- Central Tax dated July 05, 2022 to extend the due date for filing Form GST CMP-08 for the first quarter of Financial Year 2022-23 from July 18, 2022 to July 31, 2022.
The CBIC has amended Notification No. 21/2019-Central Tax dated April 23, 2019 (as amended) to provide such extensions to the taxpayers for filing Form GST CMP-08 i.e., statement for payment of self-assessed tax.
