India: +91 98402 77503, +91 98403 56270
USA: +1 818 772 0498
U.K: +44 7841 687403
USA: +1 818 772 0498
U.K: +44 7841 687403
Extension of Due Dates (Part 1)
The following due dates have been extended as a result of the Covid 19 virus
| S.No. | Act / Law | Particulars/Return | Actual Due Date | Extended due date | Remarks |
| 1 | ESI Contribution | Feb Month | 15th Mar 2020 | 15th Apr 2020 | |
| 2 | ESI Contribution | March Month | 15th Apr 2020 | 15th May 2020 | |
| 3 | PF Contribution | Mar, Apr, May month | Employer Contritubtion 12% + Employee 12% to be paid fully by government if the establishment employs less than 100 persons and 90% of such employees are drawing wages less than Rs.15000 | ||
| 4 | Motor Third Party Insurance | Renewal due between 25th Mar to 14th Apr | As per policy | 21st Apr 2020 | |
| 5 | Health Insurance Policy | Renewal due between 25th Mar to 14th Apr | As per policy | 21st Apr 2020 | |
| 6 | GSTR3B (Turnover more than 5 crores) | May Month | 20th Jun 2020 | 27th Jun 2020 | |
| 7 | GSTR3B (Turnover less than 5 crores) | May Month | 20th Jun 2020 | 12th Jul 2020 |
| S.No. | Act / Law | Particulars/Return | Actual Due Date | Extended due date | Remarks |
|
8 |
GSTR3B (Turnover more than 5 crores) |
Feb, Mar, Apr Month returns |
20th of subsequent month |
24th Jun 2020 | Late fee waived only if filed before this 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) | |||||
|
9 | 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 |
| Apr Month return | 20th of subsequent month | 30th Jun 2020 | |||
|
10 |
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 |
| Mar Month return | 20th of subsequent | 3rd Jul 2020 | |||
| Apr Month return | 20th of subsequent | 6th Jul 2020 | |||
| 11 | GSTR1 – Monthly Filings | Mar, Apr, May Month returns | 10th of subsequent month | 30th Jun 2020 | Late fee waived only if filed before this date |
| 12 | GSTR1 – Quarterly filings | Mar quarter returns | 30th Apr 2020 | 30th Jun 2020 | Late fee waived only if filed before this date |
| S.No. | Act / Law | Particulars/Return | Actual Due Date | Extended due date | Remarks |
| 13 | 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 | ||
| 14 | Income Tax Return for FY 18- 19 | FY 18-19 i.e. AY 19-20 | 31st Mar 2020 | 30th Jun 2020 | |
| 15 | TDS Returns in Form 24Q/26Q | 4th quarter ending 31.3.2020 | 31st May 2020 | 30th Jun 2020 | |
|
16 | TDS Returns in Form 26QB/QC/QD | Feb Month return | 30th Mar 2020 | 30th Jun 2020 | |
| Mar Month return | 30th Apr 2020 | 30th Jun 2020 | |||
| Apr Month return | 30th May 2020 | 30th Jun 2020 |
| S.No. | Act / Law | Particulars/Return | Actual Due Date | Extended due date | Remarks |
| 17 | Issue of Form 16/ Form 16A | 4th quarter ending 31.3.2020 | 15th Jun 2020 | 30th Jun 2020 | |
| 18 | Issue of Form 16B/16C/16D | Mar Month return | 15th May 2020 | 30th Jun 2020 | |
| Apr Month return | 14th Jun 2020 | 30th Jun 2020 | |||
|
19 | 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 |
| 20 | 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 | |
|
21 | 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 |
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