The composition dealers are required to furnish a statement every quarter, containing details of payment of self-assessed tax in FORM GST CMP-08 of the Central Goods and Services Tax Rules, 2017.
The due date of filing such statements is 18th day of the month succeeding such quarter.
As per notification published on 19th July, 2019, the due date for furnishing the statement which contains the details of payment of self-assessed tax in FORM GST CMP-08, for the quarter April, 2019 to June, 2019, or part thereof, shall be 31st day of July, 2019.
Hence, CBIC extends due date for the quarter April, 2019 to June, 2019 from 18 July 2019 to 31 July, 2019.
The extension has been made because the said FORM has not yet been enabled at the GST Portal and Taxpayers as well as Professionals were waiting for this update.