The Composition dealers are required to comply with Payment of Tax & File yearly return from the year 2019-20 onwards. (As per notification 21/2019 -Central Tax – dtd 23rd April 2019)
The above said payment shall be made by Composition dealers through form CMP-08 on or before 18th July 2019 (For quarter Apr 19 to Jun 19)
The GST portal has not enabled the form CMP-08 yet for composition dealers.
In view of the above, the last date for the payment of tax for the Quarter Apr 19 to Jun 2019 , in CMP-08 , has been extended till 31st July 2019.
The notification to this effect is provided below