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 |
Author Bio
