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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 / 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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