Relief in opting for Composition by Taxpayers, filing other Returns & EWB.
Due to COVID-19 pandemic and challenges faced by taxpayers, Government has extended dates for GST filings. These are notified in Central Tax Notifications 30, 34 & 35/2020 dated 03.04.2020 & 47/2020 dated 09.06.2020 & 55/2020 dated 27.06.2020.
1. 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 (Intimation about Opting Composition Scheme) | 2020-21 | 30.06.2020 |
| GST ITC-03 (Furnishing of Statement regarding ITC) | 2019-20 (As on 31-3-2020) | 31.07.2020 |
2. Compliances for Composition taxpayers:
| Form | Tax period | Extended Date |
|---|---|---|
| GST CMP-08 (Payment of Self-Assessed Tax) | January to March 2020 | 07.07.2020 |
| GSTR-4 (Furnish GST Return) | FY 2019-20 | 15.07.2020 |
3. 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,June & July 2020 | 20th of succeeding month | 31st Aug., 2020 |
| 2 | GSTR-6 | Input Service Distributors | -do- | 13th of succeeding month | 31st Aug., 2020 |
| 3 | GSTR-7 | Tax Deductors at Source (TDS deductors) | -do- | 10th of succeeding month | 31st Aug., 2020 |
| 4 | GSTR-8 | Tax Collectors at Source (TCS collectors) | -do- | 10th of succeeding month | 31st Aug., 2020 |
4. Extension of validity period of EWB:
The validity of E-way bills (EWBs), generated on or before 24th March, 2020, and whose validity expiry date lies on or after 20th March, 2020, is deemed to have been extended till 31st August, 2020.