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Government of India
Ministry of Finance
(Department of Revenue)
Central
Board of Indirect Taxes and Customs
Notification No. 50/2019 –
Central Tax
New Delhi, the 24th October, 2019
G.S.R......(E). - In exercise of the powers conferred by section 148 of the Central Goods and
Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of
the Council, hereby makes the following further amendment in the notification of the
Government of India in the Ministry of Finance (Department of Revenue), No. 21/2019-
Central Tax, dated the 23rd April, 2019, published in the Gazette of India, Extraordinary, Part
II, Section 3, Sub-section (i) vide number G.S.R. 322(E), dated the 23rd April, 2019, namely:–
In the said notification, in paragraph 2, after the first proviso, the following proviso shall be
inserted, namely: –
“Provided further that the due date for furnishing the statement containing the details of
payment of self-assessed tax in said FORM GST CMP-08, for the quarter July, 2019 to
September, 2019, or part thereof, shall be the 22nd day of October, 2019.”.
2. This notification shall be deemed to have come into force with effect from the 18th
day of October, 2019.
[F. No. 20/06/07/2019-GST]
(Ruchi Bisht)
Under Secretary to the
Government of India
Note: - The principal notification No. 21/2019-Central Tax, dated the 23rd April, 2019
was
published in the Gazette of India, Extraordinary, vide number G.S.R. 322(E), dated the 23rd
April, 2019 and was last amended by
notification No. 35/2019-Central Tax, dated the 29th
July, 2019, published in the Gazette of India, Extraordinary, vide number G.S.R. 534(E),
dated the 29th July, 2019.
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