The due date for filing CMP-08 for the quarter of April 2019 - June 2019, has been extended to 31st August 2019. This form is used as a challan for payment of tax and is basically a summary of self-assessed composition tax for a quarter.
The press release for GST Council meeting held on 27th July 2019, spoke about extension of the due date of CMP-02 to the 30th of September 2019 for an exclusive supplier of services. However, the relevant notification has not come through (as on the date of sending this email). This form is used for opting for the Composition Scheme. Usually, the scheme is applicable from the month immediately succeeding the month in which CMP-02 is filed.
Here are the basics around registration for Composition Scheme:
Exclusive suppliers of goods with aggregate turnover of upto Rs 1.5 crore can opt for Composition Scheme (for North-Eastern states and UP, and the limit is Rs 75L) (effective 1st of April 2019)
Exclusive suppliers of services with an aggregate turnover of upto Rs 50 lakh can opt for Composition Scheme (proposal in Budget 2019)
Mixed suppliers of both goods and services with an aggregate turnover of upto Rs 50 lakh can opt for Composition Scheme (proposal in Budget 2019)
To calculate aggregate turnover value of exempt supplies by way of deposits, loans or advances, where consideration is interest or discount, not to be included. Also, not to be included to calculate tax payable. (proposal in Budget 2019)
Taxes to be paid quarterly and returns to be filed annually.