Extensions and relaxations announced in the due dates of Income Tax and Goods and Services Tax Act by the Government of India in the wake of COVID-19

For the ease in compliance in the filing of returns and payment of taxes under the Income tax Act and the Goods And Services Tax Act, a Summary Report has been prepared and is available for download. The same has been prepared with the help of the notifications released from time to time as a consequence of the announcements made by the Ministry of Finance, Government of India.

It’s best used if it is downloaded, printed and attached to one’s bulletin board or just available on the desktop or as bookmark on chrome for ready reference from time-to-time.

Stay home, stay inside and stay safe.

Relaxation of due dates, Interest liability and late fees on late filing of GSTR-3B and GSTR-1 for a certain period

Vide: Notification No. 31/2020-Central Tax, Notification No. 32/2020-Central Tax, Notification No. 33/2020-Central Tax and Notification No. 36/2020-Central Tax dated 03rd April 2020 Date of Effect: 20th March 2020

Turnover, in preceding year, more than 5 crores

 

 

 

 

FEBRUARY 2020

 

Return type

 

Due Date

If GSTR-3B is filed during the period as specified below
21st March 2020 to 04th April 2020 05th April 2020 to 24th June 2020 After 24th June 2020
Interest Liability (per annum) Late fee Interest Liability (per annum) Late fee Interest Liability (per annum) Late fee
GSTR-3B 20th March 2020 Nil,

If filed upto 04th April 2020

 

Nil

9% Period: 05th April 2020 till date of filing, if filed upto 24th June 2020  

Nil

18% Period: 21st March 2020 till the

date of filing

200 per day
GSTR-1 No Change in due dates, interest liability and late fee

 

 

 

 

MARCH 2020

 

Return type

 

Due Date

If GSTR-3B is filed during the period as specified below
21st April 2020 to 05th May 2020 06th May 2020 to 24th June 2020 After 24th June 2020
Interest Liability (per annum) Late fee Interest Liability (per annum) Late fee Interest Liability (per annum) Late fee
 

GSTR-3B

 

20th April 2020

Nil,

If filed upto 05th May 2020

 

Nil

9%

Period: 06th May 2020 till date of filing,

if filed upto 24th June 2020

 

Nil

18%

Period: 21st April 2020 till the

date of filing

 

200 per day

GSTR-1 Due date is 11th April 2020
Late fee is waived if GSTR-1 is filed by 30th June 2020. If filed after 30th June 2020 late fee is Rs. 50 per day

 

 

 

 

APRIL 2020

 

Return type

 

Due Date

If GSTR-3B is filed during the period as specified below
21st May 2020 to 04th June 2020 05th June 2020 to 24th June 2020 After 24th June 2020
Interest Liability (per annum) Late fee Interest Liability (per annum) Late fee Interest Liability (per annum) Late fee
 

GSTR-3B

 

20th May 2020

Nil,

If filed upto 04th June 2020

 

Nil

9%

Period: 05th June 2020 till date of filing,

if filed upto 24th June 2020

 

Nil

18%

Period: 21st May 2020 till the

date of filing

 

200 per day

GSTR-1 Due date is 11th May 2020
Late fee is waived if GSTR-1 is filed by 30th June 2020. If filed after 30th June 2020 late fee is Rs. 50 per day

 

 

 

MAY 2020

Return type  

Original Due Date

Revised Due Date After 27th June 2020
Interest Liability (per annum) Late fee
 

GSTR-3B

 

20th June 2020

 

27th June 2020

 

18%

 

200 per day

GSTR-1 Due date is 11th June 2020
Late fee is waived if GSTR-1 is filed by 30th June 2020. If filed after 30th June 2020 late fee is Rs. 50 per day

Relaxation of due dates, Interest liability and late fees on late filing of GSTR-3B and GSTR-1 for a certain period

Vide: Notification No. 31/2020-Central Tax, Notification No. 32/2020-Central Tax, Notification No. 33/2020-Central Tax and Notification No. 36/2020-Central Tax dated 03rd April 2020

Date of Effect: 20th March 2020

Turnover, in preceding year, more than 1.5 crores and up to 5 crores

 

 

 

FEBRUARY 2020

 

Return type

 

Due Date

If GSTR-3B is filed during the period as specified below
21st March 2020 to 29th June 2020 After 29th June 2020
Interest Liability (per annum) Late fee Interest Liability (per annum) Late fee
 

GSTR-3B

 

20th March 2020

Nil,

If filed upto 29th June 2020

 

Nil

18%

Period: 21st March 2020 till the date of payment

 

200 per day

GSTR-1 No Change in due dates, interest liability and late fee

 

 

 

 

MARCH 2020

 

Return type

 

Due Date

If GSTR-3B is filed during the period as specified below
21st April 2020 to 29th June 2020 After 29th June 2020
Interest Liability (per annum) Late fee Interest Liability (per annum) Late fee
 

GSTR-3B

 

20th April 2020

Nil,

If filed upto 29th June 2020

 

Nil

18%

Period: 21st April 2020 till the date of payment

 

200 per day

GSTR-1 Due date is 11th April 2020
Late fee is waived if GSTR-1 is filed by 30th June 2020. If filed after 30th June 2020 late fee is Rs. 50 per day

 

 

 

 

APRIL 2020

 

Return type

 

Due Date

If GSTR-3B is filed during the period as specified below
21st May 2020 to 30th June 2020 After 30th June 2020
Interest Liability (per annum) Late fee Interest Liability (per annum) Late fee
 

GSTR-3B

 

20th May 2020

Nil,

If filed upto 30th June 2020

 

Nil

18%

Period: 21st May 2020 till the date of payment

 

200 per day

GSTR-1 Due date is 11th May 2020
Late fee is waived if GSTR-1 is filed by 30th June 2020. If filed after 30th June 2020 late fee is Rs. 50 per day

Turnover, in preceding year, more than 1.5 crores and up to 5 crores

MAY 2020 Return type  Original Due Date Revised Due Date After 12th July 2020
Interest Liability (per annum) Late fee
GSTR-3B 20th June 2020 12th July 2020, for 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 18% 200 per day
14th July 2020 for 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
GSTR-1 Due date is 11th June 2020
Late fee is waived if GSTR-1 is filed by 30th June 2020. If filed after 30th June 2020 late fee is Rs. 50 per day

Relaxation of due dates, Interest liability and late fees on late filing of GSTR-3B and GSTR-1 for a certain period

Vide: Notification No. 31/2020-Central Tax, Notification No. 32/2020-Central Tax, Notification No. 33/2020-Central Tax and Notification No. 36/2020-Central Tax dated 03rd April 2020

Date of Effect: 20th March 2020

Turnover, in preceding year, up to 1.5 crores

 

 

 

 

February 2020

 

Return type

 

Due Date

If GSTR-3B is filed during the period as specified below
21st March 2020 to 30th June 2020 After 30th June 2020
Interest Liability (per annum) Late fee Interest Liability (per annum) Late fee
 

GSTR-3B

 

20th March 2020

Nil,

if filed upto 30th June 2020

 

Nil

18%

Period: 21st March 2020 till the date of payment

 

200 per day

GSTR-1 Due date is 30th June 2020
Late fee is waived if GSTR-1 is filed by 30th June 2020. If filed after 30th June 2020 late fee is Rs. 50 per day

 

 

 

 

March 2020

 

Return type

 

Due Date

If GSTR-3B is filed during the period as specified below
21st April 2020 to 03rd July 2020 After 03rd July 2020
Interest Liability (per annum) Late fee Interest Liability (per annum)
 

GSTR-3B

 

20th April 2020

Nil,

if filed upto 03rd July 2020

 

Nil

18%

Period: 21st April 2020 till the date of payment

GSTR-1 Due date is 30th June 2020
Late fee is waived if GSTR-1 is filed by 30th June 2020. If filed after 30th June 2020 late fee is Rs. 50 per day

 

 

 

 

April 2020

 

Return type

 

Due Date

If GSTR-3B is filed during the period as specified below
21st May 2020 to 06th July 2020 After 06th July 2020
Interest Liability (per annum) Late fee Interest Liability (per annum) Late fee
 

GSTR-3B

 

20th May 2020

Nil,

if filed upto 06th July 2020

 

Nil

18%

Period: 21st May 2020 till the date of payment

 

200 per day

GSTR-1 Due date is 31st July 2020 (tentative)
If filed after 31st July 2020 late fee is Rs. 50 per day (tentative)

Relaxation of due dates in GST- Filing of Appeals, documents

Vide: Notification No. 35/2020-Central Tax dated 03rd April 2020

Date of Effect: 20th March 2020

Return/Document type Original Due date Revised Due date
Filing of Annual Return for FY 2018-19 On or before 31st March 2020 30th June 2020
Filing of Letter of Undertaking for FY 2020- 21 for export of goods or services without payment of GST
Filing of Appeal or Reply or furnishing of documents by the Authority 20th March 2020 to 29th June 2020 30th June 2020
Completion of proceedings or passing of Order by the Authority
Issue of notice, intimation, notification, approval or sanction by the Authority

Relaxation of due dates, Interest liability and late fees on late deposit of Income tax dues for certain period

Vide: The Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020

 

 

Tax payments

 

 

Tax period

 

 

Due Date

If tax payments are made during the period as specified below
On or before 30th June 2020 After 30th June 2020
Interest Liability Late Fee or Penalty Interest Liability Late Fee or Penalty
 

 

 

 

TDS

(tax Deducted at Source)

 

MARCH 2020

 

30th April 2020

0.75% per month,

if paid upto 30th June 2020

 

Nil

1%/1.5% per month Period: 01st April 2020 till the end of month of payment  

Nil

 

APRIL 2020

 

07th May 2020

0.75% per month,

if paid upto 30th June 2020

 

Nil

1%/1.5% per month Period: 01st May 2020 till the end of month of payment  

Nil

 

MAY 2020

 

07th June 2020

0.75% per month,

if paid upto 30th June 2020

 

Nil

1%/1.5% per month Period: 01st June 2020 till the end of month of payment  

Nil

Advance tax 1st Instalment 15th June 2020 0.75% per month,

if paid upto 30th June 2020

 

Nil

1% per month Period: 01st June 2020 till the end of month of payment As applicable
 

 

 

 

 

Equalisation Levy

 

MARCH 2020

 

07th April 2020

 

0.75% per month,

if paid upto 30th June 2020

 

Nil

1% per month Period: 01st April 2020 till the end of month of payment Equal to Equali-sation Levy
APRIL 2020 07th May 2020 0.75% per month, if paid upto 30th June 2020  

Nil

1% per month

Period: 01st May 2020 till the end of month of payment

Equal to Equali-sation Levy
MAY 2020 07th June 2020 0.75% per month, if paid upto 30th June 2020  

Nil

1% per month

Period: 01st June 2020 till the end of month of payment

Equal to Equali-sation Levy

Relaxation of due dates in Income tax- Filing of Appeals, documents

Vide: The Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020

Return/Document type Original Due date Revised Due date
Filing of Belated Income Tax Return for FY 2018-19 31st March 2020 30th June 2020
Aadhar-PAN linking
Deductions on account of investments/payments under sections 80C to 80GGC for FY 2019-20
Deductions on account of investment of Capital Gain in sections under 54 to 54GB
Filing of Appeal or Reply or furnishing of documents 20th March 2020 to 29th June 2020 30th June 2020
Completion of proceedings or passing of Order by the Authority
Issue of notice, intimation, notification, approval or sanction by the Authority
Download Due dates Chart under Income Tax And GST Amid COVID-19

Author Bio

Qualification: CA in Job / Business
Company: Ashok O P Agrawal & Co.
Location: New Delhi, New Delhi, IN
Member Since: 20 Mar 2019 | Total Posts: 3

My Published Posts

More Under Goods and Services Tax

Leave a Comment

Your email address will not be published. Required fields are marked *

Search Posts by Date

October 2020
M T W T F S S
 1234
567891011
12131415161718
19202122232425
262728293031