Quarterly Statement by Composition taxpayers Form GST CMP-08
1. Form GST CMP 08 Quarterly Statement by Composition taxpayers for purpose of payment of tax.
2. GST CMP-08 is a one page statement containing the outward supplies value, applicable tax; inward supplies with RCM and applicable tax; Now available on GST Portal.
3. Due date for furnishing the statement containing the details of payment of self-assessed tax in said FORM GST CMP-08, for the quarter April, 2019 to June, 2019, or part thereof,
4. Now further extended to 31st August, 2019 (36th GST Council Meeting decision; Notification awaited).
5. Now, Composition taxpayers are required to make quarterly tax payment in GST CMP 08 and file GSTR – 4 annually.