Summary of the Notifications issued by CBIC on 03rd April 2020 1Option to opt for Composition scheme (Filing of CMP 08)Due date extended to 30th June, 20202Filing of form ITC 03Due date extended to 31st July, 20203Proviso added to Rule 36(4) CGST Rules, 2017 – Restriction of 10% to claim ITCFor the periods February, March, April, May, June, July and August 2020 – cumulative ITC restriction will be takenand the return in GSTR 3B for the tax period of September 2020 shall be furnished with the cumulative adjustment of input tax credit for the said months.