Due Dates for Filing GST returns extended for providing relief to Composition taxpayers (COVID-19) - Part 2
3.Opt in for Composition taxpayers 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 (FY) 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 March, April & May, 2020 13th of succeeding month 30th June, 2020 3 GSTR-7 Tax Deductors at Source (TDS deductors) March, April & May, 2020 10th of succeeding month 30th June, 2020 4 GSTR-8 Tax Collectors at Source (TCS collectors) March, April & May, 2020 10th of succeeding month 30th June, 2020
6. Extension of validity period of EWB:
E-way bills (EWB), whose expiry date lies between 20th March, 2020, and 15th April, 2020, would also be deemed to be valid till 30th April, 2020.
