The Government is mindful of the concerns of tax payers, especially the small taxpayers, arising from transition to the GST regime from 1st of July, 2017.

With a view to ease the compliance burden of provisionally migrated small taxpayers opting to pay tax under the Composition scheme, it has been decided to extend the time limit for filing intimation for Composition levy (filing of intimation FORM GST CMP-01) up to 16th August, 2017.

Similarly, the taxpayers who were provisionally migrated by virtue of being registered under the existing laws, but who are no longer required to be registered under GST, the period of applying for Cancellation of Registration is being extended up to 30th September, 2017. Relevant notifications are being issued.

Composition levy filing period extended and registration cancellation window extended to ease taxpayer transition under GST. Extension of filing deadlines under GST: the time limit for intimation for Composition levy (FORM GST CMP-01) is extended to permit provisionally migrated small taxpayers additional time to opt into the Composition scheme; and the period for applying for cancellation of registration is extended for taxpayers provisionally migrated under prior registration who are not required to remain registered under GST, with notifications to be issued.