All You Need to Know about the GST Filing Dates extended for providing relief to due to COVID-19
The Goods and Services Tax Network (GSTN) has published the summary of extended GST filing dates for providing relief to taxpayers in view of COVID-19 pandemic Opt-in for Composition in FY 2020-21 Normal Taxpayers wanting to opt for Composition should not file GSTR3B and GSTR1 for any tax period of FY 2020-21 from any of the GSTIN on the associated PAN. Form Tax period...
The Goods and Services Tax Network (GSTN) has published the summary of extended GST filing dates for providing relief to taxpayers in view of COVID-19 pandemic Opt-in for Composition in FY 2020-21
Normal Taxpayers wanting to opt for Composition should not file GSTR3B and GSTR1 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 the 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.
