Covid Relaxation in due dates - Providing Summary of changes - Updates from IndiaGST.com

1. COVID-19 – Due Dates Extension

2. GSTR 3B : Aggregate turnover > 5 Cr in PY
2
Period GSTR 3B
Due Date
Lower Interest upto Late Fee Waiver GSTR 1
Due Date
Late Fee
Waiver0% 9%
Feb-2020 20-Mar-2020 4-Apr-2020 24-Jun-2020 24-Jun-2020 11-Mar-2020 -
Mar-2020 20-Apr-2020 5-May-2020 24-Jun-2020 24-Jun-2020 11-Apr-2020 10-Jul-2020
Apr-2020 20-May-2020 4-Jun-2020 24-Jun-2020 24-Jun-2020 11-May-2020 24-Jul-2020
May-2020 27-Jun-2020 - - - 11-Jun-2020 28-Jul-2020
Jun-2020 20-Jul-2020 - - - 11-Jul-2020 5-Aug-2020
Jul-2020 20-Aug-2020 - - - 11-Aug-2020 -
Aug-2020 20-Sept-2020 - - - 11-Sept-2020 -
Sept-2020 20-Oct-2020 - - - 11-Oct-2020 -

3. GSTR 3B : Aggregate turnover < 5 Cr in PY
3
States 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
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,
Period GSTR 3B
Due Date
Interest &
Late fee - NIL
upto
Interest @ 9% GSTR 3B
Due Date
Interest &
Late fee - NIL
upto
Interest @ 9%
Feb-2020 22-Mar-2020 30-Jun-2020 30-Sept-2020 22-Mar-2020 30-Jun-2020 30-Sept-2020
Mar-2020 22-Apr-2020 03-Jul-2020 30-Sept-2020 22-Apr-2020 05-Jul-2020 30-Sept-2020
Apr-2020 22-May-2020 06-Jul-2020 30-Sept-2020 22-May-2020 09-Jul-2020 30-Sept-2020
May-2020 12-Jun-2020 12-Jul-2020 30-Sept-2020 14-Jun-2020 15-Sept-2020 30-Sept-2020
Jun-2020 22-Jul-2020 23-Sept-2020 30-Sept-2020 22-Jul-2020 25-Sept-2020 30-Sept-2020
Jul-2020 22-Aug-2020 27-Sept-2020 30-Sept-2020 22-Aug-2020 29-Sept-2020 30-Sept-2020
Aug-2020 1-Oct-2020 - - 3-Oct-2020 - -
Sept-2020 22-Oct-2020 - - 24-Oct-2020 - -

4. GSTR 1 : Monthly/Quarterly Late Fees Waiver
4
Month GSTR 1
Due Date
Late Fee Waiver
Feb-2020 11-Mar-2020 -
Mar-2020 11-Apr-2020 10-Jul-2020
Apr-2020 11-May-2020 24-Jul-2020
May-2020 11-Jun-2020 28-Jul-2020
Jun-2020 11-Jul-2020 5-Aug-2020
Jul-2020 11-Aug-2020 -
Aug-2020 11-Sept-2020 -
Sept-2020 11-Oct-2020 -
Jan-Mar-2020 30-Apr-2020 17-Jul-2020
Apr-Jun-2020 31-Jul-2020 03-Aug-2020
Jul-Aug-2020 31-Oct-2020 -

5. GST : Other Extensions
5
Notification under Section 168A
Section 168A was inserted by virtue of an Ordinance.
Any time limit for compliance or completion by the Authorities or by any person falling between 20-Mar-2020
to 29-Jun-2020 has been extended upto 30-Aug-2020
This applies to notices and appeals, refund applications, return in FORM GSTR-5,6,7 & 8, LUT etc.
E-way bill generated and validity expiring between 20-Mar-2020 to 15-Apr-2020 has been extended till 30-Apr-
2020

6. Income Tax : Extension
6
Particulars
Existing Due
Date
Extended Due
Date
Income tax Return for FY 18-19 (AY 2019-20) 30-Jun-2020 31-Jul-2020
Income tax Return for FY 19-20 (AY 2020-21)
31-Jul-2020
31-Oct-2020
30-Nov-2020
Furnishing of report of audit under any provision for FY 19-20 (AY 2020-21) 30-Sept-2020 31-Oct-2020
Payment of self-assessment tax in case of tax liability upto INR 1 lakh
31-Jul-2020
31-Oct-2020
30-Nov-2020
Investments under Chapter VIA such as under section 80C, 80D , 80G etc for FY
19-20 (AY 20-21)
30-Jun-2020 31-Jul-2020
Investment/construction/ purchase for claiming roll over benefit/ deduction in
respect of capital gains under sections 54 or 54GB for investments falling between
20.03.2020 to 29.09.2020
30-Jun-2020 30-Sept-2020
Commencement of operation for the SEZ units for claiming deduction under
section 10AA for units which received necessary approval by 31st
March 2020
30-Jun-2020 30-Sept-2020

7. Income Tax : Extension
7
Particulars
Existing Due
Date
Extended Due
Date
Furnishing of TDS / TCS Statements for the quarter ending 31st
March 2020 30-Jun-2020 31-Jul-2020
Issuance of TDS / TCS certificates in Form 16 or 16A pertaining to FY 19-20
30-Jun-2020
15-Jul-2020
15-Aug-2020
Passing of order or issuance of notice by the authorities and various compliances
under various Direct Taxes & Benami Law which are required to be passed/ issued/
made
31-Dec-2020 31-Mar-2021
Linking of Aadhaar with PAN 30-Jun-2020 31-Mar-2021
Reduced rate of interest of 9% for delayed payments of taxes, levies etc. specified
in the Ordinance applicable for the payments upto
30-Jun-2020 30-Jun-2020
Making payment without additional interest and penal amount under the Vivad Se
Vishwas scheme
30-Jun-2020 31-Dec-2020

8. Team Accolet
8
Head Office:
‘Green Apple’, # 6/A, 3A Main Road,
Ramaiah Layout, Near Kammanahalli Main Road,
Bangalore – 560 084,
Karnataka, India.
contact@accoletadvisors.com
Branch office:
‘Green Apple’, C/o. Kailash Nivas, # 3-2-405,
Chappel Bazar, Near Kachiguda Railway Station,
Hyderabad – 500 027,
Telangana, India.
+91 80 4190 0148