GSTN issued summary of extended due dates for filing of various GST Returns

No Comments

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
GST CMP-02
2020-21
30.06.2020
GST ITC-03
2019-20 (As on 31-3-2020)
31.07.2020

2.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

3.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

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.

Source: https://www.gst.gov.in/newsandupdates/read/368

CLOSE
CLOSE