1. Normal Taxpayers filing Form GSTR-3B
a. Taxpayers having aggregate turnover >Rs. 5 Cr. in preceding FY
b. Taxpayers having an aggregate turnover of >Rs. 1.5 crores and up to Rs. 5 crores in preceding FY
c. Taxpayers having an aggregate turnover of up to Rs. 1.5 crores in preceding FY
d. Taxpayers having an aggregate turnover of up to Rs. 5 Cr. in preceding FY
2. Normal Taxpayers filing Form GSTR-1
3. 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.
4. Compliances for Composition taxpayers:
5. NRTP, ISD, TDS & TCS taxpayers:
6. 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.
7.Interest liability for filing Form GSTR-3B
a. Taxpayers having aggregate turnover >Rs. 5 Cr. in preceding FY
b. Taxpayers having aggregate turnover of >Rs. 1.5 crores and up to Rs. 5 crores in preceding FY
c. Taxpayers having aggregate turnover of up to Rs. 1.5 crores in preceding FY
