Particulars

Current Due Date

Extended Due Date

Remarks

Filing of Belated Income Tax Return for FY 18-19

31-Mar-20

30-Jun-20

Vivad Se Vishwas Scheme

31-Mar-20

31-Dec-20

No additional liability of 10% up to 31th Dec

Filing of form 15G/H (Non deduction of TDS  by Bank)

7-Apr-20

30-Jun-20

Filing of form 61A( Specified Financial  transaction)

31-May-20

30-Jun-20

Filing of Income Tax return AY 20-21

31^st Jul 2020/         30^th Sept

30-Nov-2020

Filing of Tax Audit

30-Sept-2020

31-Oct-2020

Filing of TDS/TCS Return

31-May-20

30-Jun-20

All filing of appeal, issuance of orders/notice  for assessment

falling between 20^th March to 29th June 2020

30-Jun-20

 Investment u/s 80C, 80D, 80G etc. admissible for AY 2020-21

Payment can be made up to                    30th June 2020

Assessee can claim deduction in AY 20-21, if payment made up to 30th June 2020.

Payment under capital Gain Account

31^st July 2020/         30^th Sept

30-Nov-2020

Assessee can claim deduction in AY 20-21, if payment made up to due date of filing of. return

Payment of TDS, Equalization levy, TCS

Payment due between 20th March to 29th June, can be made up to 30th June 2020

There will be no Penalty/ prosecution/late fee but interest rate reduced to .75% per month or part of the month

Validity of Lower TDS Certificates FY19-20

31-Mar-20

30-Jun-20

Validity will extend subject to certain conditions

Particulars

Current Due Date/            Validity

Extended Due Date/ Validity

Remarks

Relaxation in Interest and late fees for late filing of  GSTR 3B for Feb, March and April 2020

Turnover up to 5 crore

22^nd/24^th  of next month

For Feb and March due date is 29th June 2020.                            For April 30th June 2020

No Interest, penalty and late fees

Turnover above 5 crore

20th of next month

24-Jun-20

No late fees, but same will attract Interest at 9% if filed after 15 days from the original due date

Relaxation in Late fees for late filing of  GSTR 1 for March, April and May 2020

Turnover up to 5 crore

30th after end of Qtr.

30-Jun-20

No Interest, penalty and late fees

Turnover above 5 crore

11th of succeeding month

30-Jun-20

No Interest, penalty and late fees

Composition dealers

Due date for opting for Scheme for FY 20-21

31-Mar-20

30-Jun-20

Qtrly payment  and filing of  return ended 31st March 2020- (GST CMP-08 & GSTR 4)

18-Apr-20/   30-april-2020

7-July-2020 /

15-July-2020

No Interest, penalty and late fees

Other Changes

All filing of appeal, issuance of orders/notice for assessment

Falling between 20^th March 2020 and  29th June 2020

30-Jun-20

Annual Return FY 18-19

31-Mar-20

30-Sept-20

E way Bills

20th Match 2020 to 15th april2020

31-May-20

Deferment of New GST Return

1-Apr-20

1-Oct-20

Deferment of E-Invoicing & Dynamic QR Code

1-Apr-20

1-Oct-20

Due date for late filing of  GSTR 3B for May 2020

Turnover above 5 crore

20^th June 2020

27^th June 2020

Turnover up to 5 crore

22^nd June 2020

12^th July 2020

In the states of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep

Turnover up to 5 crore

24^th June 2020

14^th July 2020

In the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi

Particulars

Current Due Date/            Validity

Extended Due Date/ Validity

Remarks

All filing of appeal, issuance of orders/notice for assessment

Falling between 20^th March 2020 and  29th June 2020

30-Jun-20

Sabka Vishwas Scheme

31-Mar-20

30-Jun-20

No detention charges

22nd march to 14th April 2020

No interest on late filing of BOE due to lock down

IF IGM's filed after 20th March2020

Extending due date for validity of existing Export performance Certificated (Customs Notification No. 50/2017-Customs dated 30.06.2017)

31-March-2020

30-Sept-2020

Particulars

Current Due Date/            Validity

Extended Due Date/ Validity

Remarks

CARO,2020

1-Apr-19

1-Apr-20

Commencement of business for newly incorporated Company

180 days from the date of incorporation

Extended by further 180 days

Meeting of Board of directors

every 120 days

Extended to 180 days till 30th Sept 2020

Particulars

Current Due Date/            Validity

Extended Due Date/ Validity

Remarks

Minimum Limit of default to Initiate Insolvency Proceedings

1 lac rs

1 crore rs

Initiating new insolvency proceedings under IBC

Any time

No initiation till 31^st March 2021

Only against MSME