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.
