• Extension of time limit for annual return (GSTR-9) [1st Proviso to Section 44(1) of CGST Act]
• Person exempted from furnishing annual return (GSTR-9)
• Extension of time limit of monthly GSTR-01, 02 & 03 [Section 37(1), 38(2) & 39(1) of CGST Act]
• Time limit for Quarterly GSTR-01 for notified RPs [Section 148 of CGST Act]
• Eligible RPs who may file Quarterly GSTR-3B [Proviso to Section 39(1) of CGST Act]
• Manner of calculation of monthly tax for quarterly GSTR-3B [Section 148 rws 39(7) of CGSt Act]
• Time limit for furnishing GSTR-3B [Rule 61(5) of CGST Rules]
• Extension of time limit for GSTR-4 [Section 39(2) read wth Rule 62(1)]
• Extension of time limit for GSTR-07 [Section 39(3) read with 39(6) of CGST Act]
• Extension of time limit for GSTR-06 [Section 39(4) read with 39(6) of CGST Act]
• Extension of time limit for GSTR-5 [Section 39(5) read with 39(6) of CGST Act]
• Extension of time limit for monthly payment of tax in PMT-06 for quarterly GSTR-3B [1st Proviso to Rule 61(3)]
• Extension of time limit for GSTR-3B, GSTR-04, GSTR-07, GSTR-06, GSTR-5 u/s 39(6) of CGST Act
• Extension of time limit for Final Return (GSTR-10) [Section 45 & 148 of CGST Act]
• Extension of time limit for CMP-08 & GSTR-4 [Section 148]