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 |
|---|---|---|
2.Compliances for Composition taxpayers:
| Form | Tax period | Extended Date |
|---|---|---|
3.NRTP, ISD, TDS & TCS taxpayers:
| Sl. No. | Return Type, Form | To be filed by | Tax Period | Due Date | Extended Date |
|---|---|---|---|---|---|
4.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.