The CBDT released the doc on Oct 22, 2020 that tracks changes in Form3CD Schema. It describes the list of XML Schema changes since its 1st release(Sept 4, 2014)
Relaxation on period of stay for resident directors in India for the FY 2019-20
Benefit of optional filing of Annual Return for registered persons whose aggregate turnover in a Financial Year does not exceed Rs.2.0 crore has been extended for FY 2019-20 – Notification No.77/2020 – Central Tax, Dt.15-Oct-2020.
Quarterly GSTR-1 return filing due dates preponed for the quarters Oct to Dec-20 & Jan to Mar-21 to the date 13-Jan-2021 & 13-Apr-2021 respectively vide Notification No.74/2020 – Central Tax, Dt.15-Oct-2020.