View All Due Date - IT || Invoice-wise Reporting Functionality in Form GSTR-7 on portal || Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Sikkim || Reporting of HSN codes in Table 12 and list of documents in table 13 of GSTR-1/1A || Due Date - IT || Due Date - GST || Faqs on Notification No. 36/2025 dated 22.04.2025 || Due Date - GST || Due Date - GST || Claims that Government is considering levying Goods and Services Tax (GST) on UPI transactions over Rs.2,000 are completely false, misleading, and without any basis || CBIC issues revised instructions for processing applications for GST registration by CBIC formations || Instructions for processing of applications for GST registration || Due Date - GST || Due Date - IT || Due Date - IT || Due Date - GST || Advisory on reporting values in Table 3.2 of GSTR-3B || Advisory on Table-12 of GSTR-1 or GSTR-1A || Due Date - GST || Due Date - GST || Due Date - IT || Advisory on Case Sensitivity in IRN Generation || Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Assam || 2 Factor Authentication (2FA) is mandatory for all Taxpayers and Transporters from the 1st of April 2025 || Due Date - IT ||

GST

Special Procedure for Return filing by Composition Taxpayers

Notification No.21/2019 central tax dated 23rd April, 2019 notifies the registered persons paying tax under the provisions of section 10 of the CGST Act or by availing the benefit of notification No. 02/2019– Central Tax (Rate), dated the 7th March, 2019 (service providers under composition scheme), shall follow the special procedure for furnishing of return and payment of tax—

Quarterly Statement— They shall furnish a statement, every quarter or, as the case may be, part thereof, containing the details of payment of self-assessed tax in FORM GST CMP 08, till the 18th of the month succeeding such quarter.

Annual Return— They shall furnish a return for every financial year or, as the case may be, part thereof in FORM GSTR-4, till the 30th April following the end of such financial year.

Form GST CMP – 08- Statement for payment of self-assessed tax

  • New Format for GST CMP-08 has been notified.
  • “Nil” Statement shall be filed if there is no tax liability due during the quarter.
  • Interest shall be leviable if payment is made after the due date.
  • Negative value may be reported as such if such value comes after adjustment.
  • If the total tax payable becomes negative, then the same shall be carried forward to the next tax period for utilising the same in that tax period.