Central Board of Indirect Taxes and Customs issue Notification No. 20/2019 – Central Tax Dated 23.04.2019 (For Composition Dealer Under Section 10 and Notification No. 21/2019 – Central Tax Dated 23.04.2019 ( for the registered persons paying tax under the provisions of section 10 of the said Act or by availing the benefit of notification of the Government of India, Ministry of Finance, Department of Revenue No. 02/2019– Central Tax (Rate), dated the 7th March, 2019 i.e 6%) .
Now Registered Person shall furnish a return for every financial year or, as the case may be, part thereof in FORM GSTR-4 of the Central Goods and Services Tax Rules, 2017, on or before the 30th day of April following the end of such financial year.
But furnish a statement (For Payment only), every quarter or, as the case may be, part thereof containing the details of payment of self-assessed tax in FORM GST CMP-08 of the Central Goods and Services Tax Rules, 2017, till the 18th day of the month succeeding such quarter.
In Simple Words
Composition Dealer (Both) is required to file his GST Return in Form GSTR-4 in once in a year, on or before the 30th day of April following the end of such financial year . But required to pay tax in Form GST CMP-08 on Quarterly basis till the 18th day of the month succeeding such quarter.
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