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Extension of Due Dates (Part 1)

The following due dates have been extended as a result of the Covid 19 virus

S.No.Act / LawParticulars/ReturnActual Due DateExtended due dateRemarks
1ESI ContributionFeb Month15th Mar 202015th Apr 2020
2ESI ContributionMarch Month15th Apr 202015th May 2020
3PF ContributionMar, Apr, May monthEmployer 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
4Motor Third Party InsuranceRenewal due between 25th Mar to 14th AprAs per policy21st Apr 2020
5Health Insurance PolicyRenewal due

between 25th Mar to 14th Apr

As per policy21st Apr 2020
6GSTR3B (Turnover more than 5

crores)

May Month20th Jun 202027th Jun 2020
7GSTR3B (Turnover less than 5 crores)May Month20th Jun 202012th Jul 2020

 

S.No.Act / LawParticulars/ReturnActual Due DateExtended due dateRemarks
 

 

 

 

 

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 returns20th of subsequent

month

29th Jun 2020Both Interest and Late fee waived only if filed before this date
Apr Month return20th of subsequent

month

30th Jun 2020
 

 

 

10

 

 

GSTR3B (Turnover less than 1.50 crores)

Feb Month return20th of subsequent30th Jun 2020Both Interest and Late fee waived only if filed before this date
Mar Month return20th of

subsequent

3rd Jul 2020
Apr Month return20th of

subsequent

6th Jul 2020
11GSTR1 – Monthly FilingsMar, Apr, May Month returns10th of subsequent month30th Jun 2020Late fee waived only if filed before this date
12GSTR1 – Quarterly

filings

Mar quarter returns30th Apr 202030th Jun 2020Late fee waived only if filed before

this date

 

S.No.Act / LawParticulars/ReturnActual Due DateExtended due dateRemarks
13Input GST credit – restriction rule of 10% with reference to GSTR2AFeb, Mar, Apr, May, Jun, Jul, Aug month returnsThe 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
14Income Tax Return for FY 18-

19

FY 18-19 i.e. AY 19-2031st Mar 202030th Jun 2020
15TDS Returns in

Form 24Q/26Q

4th quarter ending

31.3.2020

31st May 202030th Jun 2020
 

 

 

16

 

TDS Returns in Form 26QB/QC/QD

Feb Month return30th Mar 202030th Jun 2020
Mar Month return30th Apr 202030th Jun 2020
Apr Month return30th May 202030th Jun 2020

 

S.No.Act / LawParticulars/ReturnActual Due DateExtended due dateRemarks
17Issue of Form 16/

Form 16A

4th quarter ending

31.3.2020

15th Jun 202030th Jun 2020
 

18

 

Issue of Form 16B/16C/16D

Mar Month return15th May 202030th Jun 2020
Apr Month return14th Jun 202030th Jun 2020
 

 

19

Chapter VIA – 80C, 80G, 80D,

Donations, PPF,

Life & Health Insurance, etc

FY 19-2031st Mar 202030th Jun 2020Insurance payments, Investments etc can be made till 30th June 2020 for claiming exemptions in FY 19-20 IT returns
20LLP Settlement Scheme 2020Documents due for filing till 31st Mar 2020 under Limited Liability Partnership Act, if not filed earlier can now be filedScheme open till 30.9.2020Late Fees completely waived , Full immunity from Prosecution
 

 

 

21

Companies Fresh Start Scheme 2020Documents due for filing till 31st March 2020 under Companies Act, if not filed earlier can now

be filed

Scheme open till 30.9.2020Late Fees completely waived , Full immunity from Prosecution

 

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