Extension of Due Dates on account of Covid-19

Particulars Original Due Date/Period in Days/Month Extended Due Date/Period in Days/Months Remarks
Income Tax
Filing of Income Tax Return for FY 2018-19 31-Mar-20 30-06-20
Vivad Se Vishwas 31-Mar-20 30-06-20 No Additional 10% payable
Filing of Form 15G/H 07-Apr-20 30-06-20
Filing of Form 61A 31-May-20 30-06-20
Filing of TDS Return 31-May-20 30-06-20
Extension of Certificate period for lower or Nil deduction of TDS/TCS for F.Y 2020-21 ( if applied and not obtained or not applied provided assessee is already having certificate for F.Y 2019-20) Applicability of such existing certificate is till 30- Jun-2020
All filing of appeal, issue of new notice of assessment and issue of intimation Extended to  30-Jun-20
Payment of TDS and Equalization Levy for the month of March, April,  and May 2020 Payment can be made up to 30-Jun-20 but interest @9% p.a
Payment for investment u/s 80C, 80D and 80 G 31-Mar-20 Payment can be made up to 30-Jun-20
Time limit for utilization of net sale consideration for construction of the new asset 31-Mar-20 Extended up to 30-Jun-20
GSTR 3B for the month of Feb’20 till Apr’20 ( Turnover period is referring to preceding FY)
Turnover up to Rs. 1.5 Crore For Feb’20 30-Jun-20 No late fees if filed  on or before extended due date
For Mar’20 03-Jul-20 No late fees if filed  on or before extended due date
For Apr’20 06-Jul-20 No late fees if filed  on or before extended due date
Turnover > Rs.1.5 Crore and up to Rs.5 Crore For Feb’20 29-Jun-20 No interest and late fee if filed before due date
For Mar’20 29-Jun-20 No interest and late fee if filed before due date
For Apr’20 30-Jun-20 No interest and late fee if filed before due date
Turnover above Rs 5 Crore For Feb’20 24-Jun-20 If return is filed on or before 24-Jun-2020, there is a 15 days interest free benefit from the original due date and 9% p.a interest rate thereafter. If Return is filed after 24-Jun-2020, above two benefits are not allowed, i.e. 18% interest will be charged from the original due date.
For Mar’20 24-Jun-20
For Apr’20 24-Jun-20
GSTR 1 for the month of Mar’20 till Apr’20
Irrespective of Turnover limit 11th of the succeeding month 30-Jun-20 No late fees if return submitted on or before 30-Jun-2020
Composite Dealer
Due date for Opting for Scheme( F.Y 2020-21) 31-Mar-20 30-Jun-20
CMP-08 for Jan-Mar’20 18-Apr-20 07-Jul-20
GSTR-4 for F.Y 2019-20 30-Apr-20 15-Jul-20
Filing of any forms, returns, replying to notices, issue of any notices, or order by Department etc. Falling between 20.03.20 to 29.06.20 30-Jun-20
Sabka Vishwas Scheme 31-Mar-20 30-Jun-20
ROC
Forms, Statement, Returns, etc. upload/submission Filed between the period 1-Apr to 30-Sep No additional fees. Also applicable non- compliant company/LLPs
Interval between Board Meeting 120 Days 180 Days Period is up to 30- Sep-20
Newly Incorporated Company’s Declaration on commencement of business 6 Months Additional 6 months
CARO-2020 01-Apr-19 01-Apr-20
Not Treated as Violation
No Independent Directors’ meeting during 2019-20
If Director stays less than 182 days in India
General Banking Relief
No charges on withdrawal of cash through ATM from any Bank- 3 months
No minimum account balance charges