Filing Dates extended for
providing relief to taxpayers in view of COVID-19 pandemic.
3. Opt in for Composition in FY 2020-21
Normal
Taxpayers wanting to opt for Composition should not
file GSTR3B and GSTR 1 for any tax period of FY 2020-21 from
any of the GSTIN on the associated PAN.
|
Form |
Tax period (FY) |
Extended Date |
|
GST
CMP-02 |
2020-21 |
30.06.2020 |
|
GST
ITC-03 |
2019-20
(As on 31-3-2020) |
31.07.2020 |
4. Compliances
for Composition taxpayers:
|
Form |
Tax period |
Extended Date |
|
GST
CMP-08 |
Jan
to March 2020 |
07.07.2020 |
|
GSTR-4 |
FY
2019-20 |
15.07.2020 |
5. NRTP,
ISD, TDS & TCS taxpayers:
|
Sl.
No. |
Return
Type,Form |
To
be filed by |
Tax
Period |
Due
Date |
Extended
Date |
|
1 |
GSTR-5 |
Non
Resident Taxpayers |
March,
April & May, 2020 |
20th
of succeeding month |
30th
June, 2020 |
|
2 |
GSTR-6 |
Input
Service Distributors |
-do- |
13th
of succeeding month |
30th
June, 2020 |
|
3 |
GSTR-7 |
Tax
Deductors at Source (TDS deductors) |
-do- |
10th
of succeeding month |
30th
June, 2020 |
|
4 |
GSTR-8 |
Tax
Collectors at Source (TCS collectors) |
-do- |
10th
of succeeding month |
30th
June, 2020 |
6. Extension
of validity period of EWB:
The
validity of E-way bills (EWBs), generated on or before 24th March, 2020, and
whose expiry date lies between 20th March, 2020, and 15th April, 2020, is
deemed to have been extended till 31st May, 2020.
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