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.

FormTax period (FY)Extended Date
GST CMP-02 (Intimation about Opting Composition Scheme)2020-2130.06.2020
GST ITC-03 (Furnishing of Statement regarding ITC)2019-20 (As on 31-3-2020)31.07.2020

2. Compliances for Composition taxpayers:

FormTax periodExtended Date
GST CMP-08 (Payment of Self-Assessed Tax)January to March 202007.07.2020
GSTR-4 (Furnish GST Return)FY 2019-2015.07.2020

3. NRTP, ISD, TDS & TCS taxpayers:

Sl. No.Return Type, FormTo be filed byTax PeriodDue DateExtended Date
1GSTR-5Non Resident TaxpayersMarch, April, May,June & July 202020th of succeeding month31st Aug., 2020
2GSTR-6Input Service Distributors-do-13th of succeeding month31st Aug., 2020
3GSTR-7Tax Deductors at Source (TDS deductors)-do-10th of succeeding month31st Aug., 2020
4GSTR-8Tax Collectors at Source (TCS collectors)-do-10th of succeeding month31st 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.