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The Finance minister has extended the dates of filing returns to 30-06-2020 due to COVID-19 pandemic. Read the article and learn more.

1. Normal Taxpayers filing Form GSTR-3B

   a. Taxpayers having aggregate turnover >Rs. 5 Cr. in preceding FY

    Extension of Dates in view of COVID-19 pandemic

    b. Taxpayers having an aggregate turnover of >Rs. 1.5 crores and up to Rs. 5 crores in preceding FY

    Extension of Dates in view of COVID-19 pandemic

    c. Taxpayers having an aggregate turnover of up to Rs. 1.5 crores in preceding FY

     Extension of Dates in view of COVID-19 pandemic

    d. Taxpayers having an aggregate turnover of up to Rs. 5 Cr. in preceding FY

     Extension of Dates in view of COVID-19 pandemic

2. Normal Taxpayers filing Form GSTR-1

     Extension of Dates in view of COVID-19 pandemic

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.

     Extension of Dates in view of COVID-19 pandemic

4. Compliances for Composition taxpayers:

     Extension of Dates in view of COVID-19 pandemic

5. NRTP, ISD, TDS & TCS taxpayers:

     Extension of Dates in view of COVID-19 pandemic

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

     Extension of Dates in view of COVID-19 pandemic

   b. Taxpayers having aggregate turnover of >Rs. 1.5 crores and up to Rs. 5 crores in preceding FY

   Extension of Dates in view of COVID-19 pandemic

c. Taxpayers having aggregate turnover of up to Rs. 1.5 crores in preceding FY

     Extension of Dates in view of COVID-19 pandemic

Post Author: Tachotax

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