This document provides a comprehensive overview of the due date extensions for Income Tax and GST filings in India, specifically due to the COVID-19 pandemic. It details revised deadlines for various returns, including Income Tax Returns, TDS/TCS returns, and GST returns like GSTR-1 and GSTR-3B. The guide also covers extensions for composition taxpayers and specific taxpayer categories like NRTP, ISD, TDS, and TCS. This information is crucial for all taxpayers and businesses to ensure compliance with the updated timelines.