GST Statement / Return to be filed by Composition Dealers By CS Shashank Kothiyal


Special procedure for the person paying tax under section 10 or availing benefit of Notification No. 2/2019-Central Tax (Rate) dated 07th March 2019.

The Central Board of Indirect Taxes and Customs, vide notification no. 21/2019 – Central Tax dated 23rd April 2019 has laid down the special procedure to be followed by specified categories of persons.
Specified person to whom the special procedure is applicable –

The special procedure as laid down by CBIC, vidnotification no. 21/2019 – Central Tax dated 23rd April 2019 is required to be followed by following categories of persons (hereinafter referred to as ‘specified person’) –

Furnishing of a statement –

The specified person is required to submit a statement in FORM GST CMP-08 on or before the 18th day of the month succeeding the quarter. The statement in FORM GST CMP-08 contains a summary of self-assessed liability.

Furnishing of return –

The specified person is required to file a return in FORM GSTR-4 every financial year. Such return needs to be filed on or before 30th April following the end of the financial year.

Note: Above amendment also applied to such Service Providers who opt to pay tax under Composition Scheme (Turnover upto Rs. 50 Lakhs, Rate- 6%, No Inter-State Supplies).

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