Notification No.: 11/2022 – Central Tax
Date of Notification: 5th July 2022.
Relevant Sections and Rules
Central GST Act, 2017:
- Section 148 – Special procedure for certain processes/classes of registered persons (power invoked).
CGST Rules, 2017 (context):
- Rule 62 – Quarterly statement in FORM GST CMP-08 and annual GSTR-4 for composition taxpayers.
Notifications referenced/amended:
- Notification No. 21/2019 – Central Tax (23.04.2019) – amended by inserting an additional proviso for this quarter’s CMP-08 due date.
Integrated GST Act, 2017:
- Not applicable.
Summary of Notification
1) One-time extension for CMP-08 (Apr–Jun 2022):
Exercising section 148, the Government amends Notification 21/2019–CT to allow the statement in FORM GST CMP-08 for the quarter ending 30 June 2022 to be furnished till 31 July 2022. This is a targeted, one-time relaxation for the specified class of persons covered by Notification 21/2019.
2) Scope and form impacted (no change to GSTR-4):
The relief only extends the time for CMP-08 for the said quarter; there is no separate extension for GSTR-4 in this notification. Regular Rule 62 timelines continue otherwise.
