Tag Archives: composition taxpayer

extension in GST due dates

from GST portal

Extension in dates of various GST Compliances for GST Taxpayers


Government has extended the dates of various compliances by Taxpayers under GST, through Central Tax Notification Nos. 10/202111/202112/2021113/202114/2021, all dated 1st May, 2021. The details are summarized below:

F. Filing of Form ITC-04: The due date for filing of Form GST ITC-04 (to be filed by Principal/Manufacturer for goods sent/received/supplied from Job Worker) for the quarter Jan-March, 2021, (due date 25th April, 2021) has been extended till 31st May, 2021

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nil form cmp-08

update from GST portal dated 26th October, 2020

Filing NIL Form CMP-08 statement through SMS on GST Portal


  1. A Composition taxpayer may now file NIL statement in Form GST CMP-08 for a quarter, through an SMS, apart from filing it through online mode, on GST Portal.
  2. To file NIL Form GST CMP-08 through SMS, the taxpayer must fulfil following conditions:
  1. NIL Form CMP-08 for a tax period must be filed by the taxpayer, if there is no:
  1. Steps to File Nil Form GST CMP-08 through SMS are as below:
  1. All the authorized representatives for a particular GSTIN, with unique mobile number can file NIL Form GST CMP-08 through SMS.
  2. The due date for filing of Form GST CMP-08 is 18th of the month following the quarter.
  3. For more details on filing Nil Form GST CMP-08 on the GST Portal Click this link:

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