GST Return filing date extended, relief from late fee, penalties
| Act / Law | Particulars/ Return | Actual Due Date | Extended due date | Remarks | |
| 1 | GSTR3B (Turnover less than 1.50 crores) |
Feb Month return | 20th of subsequent | 30th June, 2020 | Both Interest and Late fee waived only if filed before the extended due date |
| March Month return | 20th of subsequent | 3rd July, 2020 | |||
| April Month return | 20th of subsequent | 6th July, 2020 | |||
| 2 | GSTR3B (Turnover more than 1.5 crores but less than 5 crores) |
Feb, March Month returns | 20th of subsequent month |
29th June, 2020 | Both Interest and Late fee waived only if filed before the extended due date |
| April Month return | 20th of subsequent month |
30th June, 2020 | |||
| 3 | GSTR3B (Turnover is less than 5 crores) |
May Month | 20th June, 2020 | 12th July, 2020 | |
| 4 | GSTR3B (Turnover is more than 5 crores) |
Feb, March, April Month returns | 20th of subsequent month | 24th June, 2020 | Late fee waived only if filed before the extended due 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 the extended due date) | |||||
| 5 | GSTR3B (Turnover is more than 5 crores) |
May Month | 20th June, 2020 | 27th June, 2020 | |
| 6 | GSTR1 – Monthly | March, April, May Month returns | 10th of subsequent month | 30th June, 2020 | Late fee waived only if filed before the extended due date |
| 7 | GSTR1 – Quarterly | March quarter returns | 30th April, 2020 | 30th June, 2020 | Late fee waived only if filed before the extended due date |
| 8 | Input GST credit – restriction rule of 10% with reference to GSTR2A | Feb, March, April, May, June, July, 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, Aprilil, 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 | ||
| 9 | Income Tax Return for FY 18-19 |
FY 18-19 i.e. AY 19-20 |
31st March, 2020 | 30th June, 2020 | |
| 10 | TDS Returns in Form 24Q/26Q | 4th quarter ending 31.3.2020 | 31st May, 2020 | 30th June, 2020 | |
| 11 | TDS Returns in Form 26QB/QC/QD | Feb Month return | 30th March, 2020 | 30th June, 2020 | |
| March Month return | 30th April, 2020 | 30th June, 2020 | |||
| April Month return | 30th May, 2020 | 30th June, 2020 | |||
| 12 | Issue of Form 16/Form 16A | 4th quarter ending 31.3.2020 | 15th June, 2020 | 30th June, 2020 | |
| 13 | Issue of Form 16B/16C/16D | March Month return | 15th May, 2020 | 30th June, 2020 | |
| April Month return | 14th June, 2020 | 30th June, 2020 | |||
| 14 | Chapter VIA – 80C (PPF, LIC), 80D (Mediclaim), 80G (Donations) etc. |
FY 19-20 | 31st March, 2020 | 30th June, 2020 | Insurance, Investments etc. can be paid till 30th June 2020 for claiming exemptions in IT returns for FY 19-20 |
| 15 | Vivad se Vishwas scheme | Documents due for filing till 31st Mar 2020 | 31st March, 2020 | 30th June, 2020 | Extended till June 30th, 2020 without paying any interest and penalty |
| 16 | ESI Contribution | Feb Month | 15th March, 2020 | 15th April, 2020 | |
| 17 | ESI Contribution | March Month | 15th April, 2020 | 15th May, 2020 | |
| 18 | PF Contribution | March, April, 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.15,000 | ||
| 19 | 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 | |
| 20 | 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 | |
| 21 | Health Insurance Policy | Renewal due between 25th March to 14th Aprilil |
As per policy | 21st April, 2020 |