Confederation of All India Traders has requested for extension of due dates of  Income Tax and GST Compliance in the month of April-2021. All these compliances tabulated below if not complied in time may result into interest and late fee. It is explained that Considering Covid-19 and resultant Lockdown delay in compliances on part of trade being not deliberate the late fee should be waived off permanently till the situation gets normal in the country and the interest if not waived be reduced at least. Full text of their representation is as follows:-

Confederation of All India Traders
(An Apex Body of Trade Federations, Associations & Non-Corporate Sector of India)
“Vyapar Bhawan”
925/1,Naiwala, Karol Bagh,New Delhi-110005.
Phone: +91-11-45032664, Telefax:+91-11-45032665
E-mail: [email protected] Website: www.cait.in

Ref. No. 3197/1/50   Dated: 19th April, 2021

Smt. Nirmala Sithraman
Hon’ble Minister for Finance
Government of India
New Delhi

Dear Smt Nirmala Ji,

We invite your kind attention to the compliances to be made in the month under Income Tax Act which are enumerated in the table below. All these compliances if not complied in time will result into interest late fee. In these tough times when all the state governments are taking strict precautionary measures (such as — Complete Curfew, Night Curfew, 72 hour complete Lockdown, containment zones, etc) in order to restrict the spread of Covid-19 in their states it will not be possible to comply with all these statutory compliances in time. Therefore, the late compliances on part of trade being not deliberate the late fee should be waived off permanently till the situation gets normal in the country and the interest if not waived be reduced at least.

Extension of due dates of various Income Tax Compliance in the month of April-2021

Sr. No. Compliance Due Dates
1 Due date for deposit of Tax deducted by an office of the government for the month of March, 2021. However, all sum deducted by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan 7th April 2021
2 Due date for deposit of Tax deducted by an office of the government for the month of March, 2021. However, all sum deducted by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan 7th April 2021
3 Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of February, 2021 14th April 2021
4 Due date for issue of TDS Certificate for tax deducted under Section 194-IB in the month of February, 2021 14th April 2021
5 Due date for issue of TDS Certificate for tax deducted under Section 194M in the month of February, 2021 14th April 2021
6 Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending March, 2021 15th April 2021
7 Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of March, 2021 15th April 2021
8 Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of March, 2021 has been paid without the production of a challan 30th April 2021
9 Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of March, 2021 30th April 2021
10 Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IB in the month of March, 2021 30th April 2021
11 Due date for furnishing of challan-cum-statement in respect of
tax deducted under Section 194M in the month of March, 2021
30th April 2021
12 Due date for deposit of Tax deducted by an assessee other
than an office of the Government for the month of March, 2021
30th April 2021
13 Due date for e-filing of a declaration in Form No. 61 containing particulars of Form No. 60 received during the period October 1, 2020 to March 31, 2021 30th April 2021
14 Due date for uploading declarations received from recipients in Form. 15G/15H during the quarter ending March, 2021 30th April 2021
15 Due date for deposit of TDS for the period January 2021 to March 2021 when Assessing Officer has permitted quarterly deposit of TDS under section 192, 194A, 194D or 194H 30th April 2021

Extension of due dates of various GST return falling in the month of April-2021

We invoke your kind and immediate attention to the following statutory dates in the month of April, 2021 by which the traders have to file their different GST returns in view of the steep rise in COVID cases in several States, the respective State Governments have taken various strict precautionary measures such as, Night Curfew, Lockdown, containment zones, etc) restricting the movement of people to restrict the spread of Covid-19 in their states. During these difficult and stressful times many taxpayers will not be able to com­pile/ provide the details for filing their GST returns on or before due dates so the late compliances on part of trade being not deliberate, the late fee should be waived off permanently till the situation gets normal in the country and it is requested that all the following due dates may be extended for next three months.

Returns Months Due Date
GSTR-3B (Monthly) March-2021 20-04-2021
GSTR-3B (Quarterly) Jan-2021 To March-2021 22-04-2021
GSTR-1 (Monthly) March-21 11-04-2021
GSTR-1 (Quarterly) Jan-2021 To March-2021 13-04-2021
GSTR-4 2020-21 30-04-2021
CMP-08 Jan-2021 To March-2021 18-04-2021
GSTR-5 March-2021 20-04-2021
GSTR-5A March-2021 20-04-2021
GSTR-6 March-2021 13-04-2021
GSTR-7 March-2021 10-04-2021
GSTR-8 March-2021 10-04-2021

We are sure that it will receive your kind and immediate attention and you will be pleased to take necessary action immediately

Praveen Khandelwal

(National Secretary General

Confederation of All India Traders

Download CAIT letter on Extension of due dates of Income Tax & GST Compliance of April-2021

More Under Goods and Services Tax

31 Comments

  1. Shiv Aggarwal Aggarwal says:

    IWant to surrender my GSt Registration w.e.f. 31st March 2021 but file Form GST Regn on 7th May 2021, whether it is in time or not, if not what are the remedy.

  2. ATUL DATTATRAY THORAT says:

    Times are really tough. Last lockdown almost exhausted the capital invested in the business. Salaries, rents were to be paid albeit at reduced rate but without any returns for the business class. There is a huge capital requirement to keep the business running and by extending the dates and by waiving the penalties and interest govt will assist in keeping the business moving!!

  3. Devendra Patel says:

    This government is not looking to the tax payers. Govt. should it’s own declare the extension of dates . Why government waiting for the taxpayers request. I hate this type of government treatment

  4. ram bhutada says:

    R/s P.M,& F.M
    please extend all gst and income tax due dates on immediately base..in this covid pandemic why not extend due dates…many dealers& ca & consultants suffering in covid but your side till not grant any relief..why……….jaan hai to jaan hai….iske age aap dekho apne economy

  5. VENUGOPALA KRISHNA says:

    How can we do business when their is a lockdown or Janata Curfew. Please understand this. On one hand our movement is restricted due to covid and on the other side government wants to follow the rules with in the stipulated time. Finance Minister should consider this and extend time for payment of GST and filing of GST Returns for the month of March 2021 , April 2021 and May 2021 so that the business conditions normalizes. I request the Finance Minister with folded hands to consider this plea. Thanks and Regards.

  6. Chandramouli K says:

    My respectful finance minister madam,
    New GST Set off – from GST Implementation, we are marching in One Country – One Tax. If that so, the new set off rules puts lot of SMEs and exporters in a very tight Spot..On one had there is credit, on the other payable, credit is not being allowed to be set off. This also creates liquidity crunch albeit for 45 days – and also indirect cost of interest on the amount paid, though not payable.
    Original Earlier system of set off was very simple, easy to understand and follow, there was no heart burn.. it just fitted to One country One Tax. Hope this lacuna will be removed.

  7. Joseph bruno says:

    Please understand the tough times of all humanity is undergoing and consider waiving off the penalty of GST and late filling of ITR, from the time covid lock down was declared by the government till it is resolved fully.

  8. Rajesh Sehgal says:

    This is helpless govt.no mercy for citizens pay only taxes day by day and die outside hospitals.situation of country is very critical as no system rule people with baton and deserve nothing from this betas Babu’s officers all on same track.

  9. Ashwini Kumar Mehta says:

    Respected madam,
    The financial year 2020 – 21 must be declared as pandemic year. We request you to waive off the penalities and interest fee. The business situations are very bad this financial year.

    Please do the needful. So that a taxpayer may come out from this bad situations

  10. Pradeep N. Kasarikar-Patil says:

    Considering Current COVID-19 situation, the dates should be extend. Many Tax profeesionals, Accountants & traders (assesee) are suffering from covid. Unable to complete various compliances within due dates

  11. Karthiselvaraj says:

    My respectful finance minister madam
    My best suggestion we are surving for citizen of india we need to focus them actual life style and number of registered dealers life because they are very small and micro if u take a record about gst registration so please if u can please split them level of turnover basis or please give relaxation for them past march 2020 onwords they are in very trouble in their business also u should know 1000 of micro and small business is move over in our country they only give daily wages base life to lot of un skilld and new born labour so please consider to our poor and daily wages labour life u may think some association may ask for them own benifit but its not for all most of micro and small like below 40 lakhs traders also need gst for purchase or sale otherwise them goods not move your gst department persons will block its happen lot for that reason all below 40 lakhs dealers taking gst so consider we have solution for this but your team may need to think about . Now the problem is save all daily wages labour working in micro and small scale industries you are the only hope for us thank you by katthi selvaraj

  12. Vinayak Joshi says:

    Why in first place we are requesting GOVT.SINCE THEY HAVE IMPOSED LOCKDOWN THEY ARE CREATING ABSTRACTIONS.
    LET US COME TOGETHER AND STOP SUBMITTING RETURNS EACH and Every trader should join at least in MAHARASHTRA.

  13. U. Venugopalan says:

    Yes. All penalties should be removed. Extend the deadline. Allover the World India is having the highest numbers. People’s life is most important.

  14. Prashant Kumarl Baranwal says:

    in such a crtical condition,the dated should be extended,beacuase many tax profeesionals,accountants,advocates,ca’s,accountantants & traders (assesee) are suffering from covid

  15. SANJEEV SABHARWAL says:

    in such a crtical condition,the dated should be extended,beacuase many tax profeesionals,accountants,advocates,ca’s,accountantants & traders (assesee) are suffering from covid

  16. CA Sudhasri says:

    Very good presentation .
    Kindly include HSN 8 digit code also and reference could be given to recent case laws and AARs on the current subject .

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