Relief to Registered Taxpayers in GST due to COVID-19 pandemic
Relief to Registered Taxpayers in GST due to COVID-19 pandemic. Measures by CBIC to provide relief to taxpayers in view of COVID-19 pandemic.||Relief to Registered Taxpayers in GST due to COVID-19 pandemic. Measures by CBIC to provide relief to taxpayers in view of COVID-19 pandemic.||Relief to Registered Taxpayers in GST due to COVID-19 pandemic. Measures by CBIC to provide relief to taxpayers in view of COVID-19 pandemic.||Relief to Registered Taxpayers in GST due to COVID-19 pandemic. Measures by CBIC to provide relief to taxpayers in view of COVID-19 pandemic.||Relief to Registered Taxpayers in GST due to COVID-19 pandemic. Measures by CBIC to provide relief to taxpayers in view of COVID-19 pandemic.||Relief to Registered Taxpayers in GST due to COVID-19 pandemic. Measures by CBIC to provide relief to taxpayers in view of COVID-19 pandemic.||Relief to Registered Taxpayers in GST due to COVID-19 pandemic. Measures by CBIC to provide relief to taxpayers in view of COVID-19 pandemic.||Relief to Registered Taxpayers in GST due to COVID-19 pandemic. Measures by CBIC to provide relief to taxpayers in view of COVID-19 pandemic.
Extension in Due dates of GSTR 5, GSTR 6, GSTR 7, GSTR 8
Return Type, Form
To be filed by
Tax Period
Due Date
Extended Date
GSTR-5
Non Resident Taxpayers
March, April & May, 2020
20th of succeeding month
30th June, 2020
GSTR-6
Input Service Distributors
March, April & May, 2020
13th of succeeding month
30th June, 2020
GSTR-7
Tax Deductors at Source (TDS deductors)
March, April & May, 2020
10th of succeeding month
30th June, 2020
GSTR-8
Tax Collectors at Source (TCS collectors)
March, April & May, 2020
10th of succeeding month
30th June, 2020
Normal Taxpayers filing Form GSTR-1
Tax period
Due Date
Waiver of late fee if return filed on or before
March 2020
11.04.2020
30.06.2020
April 2020
11.05.2020
30.06.2020
May 2020
11.06.2020
30.06.2020
Quarterly taxpayers Jan to March 2020
30.04.2020
30.06.2020
Relief to Composition Taxpayers
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Opt in for Composition in FY 2020-21 - Normal Taxpayers wish to opt for Composition scheme 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
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
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.
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