Advisory on Opting-in for Composition Scheme for 2020-21 - Extension of Dates in view of COVID-19 pandemic

A.Due to COVID-19 pandemic and challenges faced by taxpayers, Government has extended dates for opting for composition scheme by normal taxpayers, for the financial year 2020-21. These are notified in  Notifications 30/2020  Central Tax, dated 03.04.2020.  Circular No. 136/06/2020-GST  dated 3rd April, 2020 has also been issued. B. Existing Normal taxpayers who want to opt for…