Keeping in view the preventive measures taken to contain the spread of Novel Coronavirus (COVID-19) and the difficulties being faced by the GST taxpayers, the timelines for certain filings as required under the GST Law, are extended, as follows:
| S. No. | Return | Extended up to |
| 1. | Form GSTR-3B (For the month of February, 2020) | 07th April, 2020 |
| 2. | Opting for Composition Scheme | 07th April, 2020 |
| 3. | Form GSTR-9 (Annual Return for the FY 2018-19) | 30th June, 2020 |