| Taxpayer | Tax Period | Condition |
| Having Turnover > 5 crores in the preceding financial year | Feb/Mar/Apr 2020 | If filed on or before 24.06.2020. |
| Turnover > 1.5 crores in and up to 5 crores in the preceding financial year. | Feb/Mar 2020 | If filed on or before 29.06.2020 |
| Turnover > 1.5 crores and up to 5 crores in the preceding financial year. | Apr. 2020 | If filed on or before 30.06.2020 |
| Turnover up to1.5 crores | Feb 2020 | If filed on or before 30.06.2020. |
| Turnover up to 1.5 crores | Mar 2020 | If filed on or before 03.07.2020. |
| Turnover up to 15 crores | Apr 2020 | If filed on or before 06.07.2020 |