| Extension of Due Dates & Facilitation Measures announced by Govt of India due to COVID19 | ||||||
| ` – Prepared by CA.Deepak Gupta | ||||||
| S.No. | Act / Law | Particulars/Return | Actual Due Date | Extended due date | Remarks | Reference notification |
| 1 | GSTR3B (Turnover more than 5 crores) | May Month | 20th Jun 2020 | 27th Jun 2020 | CBIC Notn no.36/2020 dt 03.04.2020 | |
| 2 | GSTR3B (Turnover less than 5 crores) | May Month | 20th Jun 2020 | 12th Jul 2020 | CBIC Notn no.36/2020 dt 03.04.2020 | |
| 3 | GSTR3B (Turnover more than 5 crores) | Feb, Mar, Apr Month returns | 20th of subsequent month | 24th Jun 2020 | ` – Prepared by CA.Deepak Gupta | CBIC Notn no.32/2020 dt 03.04.2020 for late fees Note1: Incase returns are filed after this date, then late fees is payable for the full period from the original due date |
| Interest payable will be @NIL for first 15 days from original due date and @9% thereafter (this rate will be applicable only if filed before this date) | CBIC Notn no.31/2020 dt 03.04.2020 for Interest, Note2:Incase returns are filed after this date, then interest is payable @18% for the full period from the original due date | |||||
| 4 | GSTR3B (Turnover more than 1.5 crores but less than 5 crores) | Feb, Mar Month returns | 20th of subsequent month | 29th Jun 2020 | Both Interest and Late fee waived only if filed before this date | CBIC Notn no.32/2020 dt 03.04.2020 for late fees & CBIC Notn no.31/2020 dt 03.04.2020 for interest |
| Apr Month return | 20th of subsequent month | 30th Jun 2020 | ||||
| 5 | GSTR3B (Turnover less than 1.50 crores) | Feb Month return | 20th of subsequent | 30th Jun 2020 | Both Interest and Late fee waived only if filed before this date | CBIC Notn no.32/2020 dt 03.04.2020 for late fees & CBIC Notn no.31/2020 dt 03.04.2020 for interest |
| Mar Month return | 20th of subsequent | 3rd Jul 2020 | ||||
| Apr Month return | 20th of subsequent | 6th Jul 2020 | ||||
| 6 | GSTR1 – Monthly Filings | Mar, Apr, May Month returns | 10th of subsequent month | 30th Jun 2020 | Late fee waived only if filed before this date | CBIC Notn no.33/2020 dt 03.04.2020 |
| 7 | GSTR1 – Quarterly filings | Mar quarter returns | 30th Apr 2020 | 30th Jun 2020 | Late fee waived only if filed before this date | CBIC Notn no.33/2020 dt 03.04.2020 |
| 8 | Input GST credit – restriction rule of 10% with reference to GSTR2A | Feb, Mar, Apr, May, Jun, Jul, Aug month returns | the said condition shall not apply to input tax credit availed by the registered persons in the returns in FORM GSTR-3B for the months of February, March, April, May, June, July and August, 2020, but that the said condition shall apply cumulatively for the said period and that the return in FORM GSTR-3B for the tax period of September, 2020 shall be furnished with cumulative adjustment of input tax credit for the said months in accordance with the 10% condition | CBIC Notn no.30/2020 dt 03.04.2020 | ||
| 9 | Income Tax Return for FY 18- 19 | FY 18-19 i.e. AY 19-20 | 31st Mar 2020 | 30th Jun 2020 | Taxation and other Laws ordinance issued | |
| 10 | TDS Returns in Form 24Q/26Q | 4th quarter ending 31.3.2020 | 31st May 2020 | 30th Jun 2020 | Taxation and other Laws ordinance issued | |
| 11 | TDS Returns in Form 26QB/QC/QD | Feb Month return | 30th Mar 2020 | 30th Jun 2020 | Taxation and other Laws ordinance issued | |
| Mar Month return | 30th Apr 2020 | 30th Jun 2020 | Taxation and other Laws ordinance issued | |||
| Apr Month return | 30th May 2020 | 30th Jun 2020 | Taxation and other Laws ordinance issued | |||
| 12 | Issue of Form 16/ Form 16A | 4th quarter ending 31.3.2020 | 15th Jun 2020 | 30th Jun 2020 | Taxation and other Laws ordinance issued | |
| 13 | Issue of Form 16B/16C/16D | Mar Month return | 15th May 2020 | 30th Jun 2020 | Taxation and other Laws ordinance issued | |
| Apr Month return | 14th Jun 2020 | 30th Jun 2020 | Taxation and other Laws ordinance issued | |||
| 14 | Chapter VIA – 80C, 80G, 80D, Donations, PPF, Life & Health Insurance, etc | FY 19-20 | 31st Mar 2020 | 30th Jun 2020 | Insurance payments, Investments etc can be made till 30th June 2020 for claiming exemptions in FY 19-20 IT returns | Taxation and other Laws ordinance issued |
| 15 | LLP Settlement Scheme 2020 | Documents due for filing till 31st Mar 2020 under Limited Liability Partnership Act, if not filed earlier can now be filed | Scheme open till 30.9.2020 | Late Fees completely waived , Full immunity from Prosecution | Ministry of Company Affairs Notn.no.GSR 59(E) dt 30.1.20 and Cir no.13/2020 dt 30.03.2020 | |
| 16 | Companies Fresh Start Scheme 2020 | Documents due for filing till 31st March 2020 under Companies Act, if not filed earlier can now be filed | Scheme open till 30.9.2020 | Late Fees completely waived , Full immunity from Prosecution | Ministry of Company Affairs Cir no.12/2020 dt 30.03.2020 |
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