Due to #covid19 #outbreak #governmentofindia has already extended the due dates, there are various compliance to be completed in June, and most of them has 30th June, 2020 as Due Date.
Till Date no further extension of the date have been provided by the Government (Respective Departments).
Hurry up complete your compliance well before the due date and avoid late fee and penalties. These compliance could be GST Returns, TDS Returns, PF/ESI Returns, TDS Payments, Income Tax Belated Return FY 2018-19 etc. (Refer to the Checklist below for Due Dates).
| S.No. | Particulars | Current Due Date | Extended Due Date | Remarks |
|
Income Tax |
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| 1 | Filing of Income Tax Return for FY 2018-19 | 31st March 2020 | 30th June 2020 | Both original and revised return |
| 2 | Filing of Income Tax Return for FY 2019-20 (Original) | 31st July 2020/ 31st October 2020 |
30th November 2020 | Only Original Return |
| 3 | Tax Audit for the FY 2019-20 | 30th September 2020 | 31st October 2020 | |
| 2 | Declaration and payment under Vivad se Vishwas Scheme | 31st March 2020 | 31st December 2020 | Without any additional payment |
| 3 | Filing of Form 61A | 31st March 2020 | 30th June 2020 | |
| 4 | Filing of TDS return | 31st March 2020 | 30th June 2020 | |
| 5 | All filing of appeal, issue of new notice of
assessment and issue of intimation |
30th June 2020 | ||
| 6 | Payment of TDS and equalisation levy for the month of March, April and May 2020 | 30th June 2020 | Interest payable @ 9% per annum for delay period | |
| 7 | Payment for Investment under Chapter VIA-B | 30th June 2020 | Payment made up to 30 June 2020 shall be eligible for deduction in FY | |
| 8 | Adhaar PAN Linking Deadline | 31st March 2020 | 30th June 2020 | |
| 9 | Advance Tax First Instalment (Assessment Year 2021-22) | 15th June 2020 | 15th June 2020 | No Change or Relief (Till Date) |
|
Goods and Service Tax |
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| 1 | GSTR 3B Feb to May 2020 (Turnover upto 1.5 Cr) | 20th of Next Month | For Feb – 30th June 2020 For Mar – 3rd July 2020 For April – 6th July 2020 For May – 12th July 2020 |
No interest, late fees or penalty |
| 2 | GSTR 3B Feb to May 2020 (Turnover above 1.5 Cr upto 5 Cr.) | 20th of Next Month | For Feb/Mar – 29th June 2020 For April – 30th June 2020 For May – 12th July 2020 |
No interest, late fees or penalty |
| 3 | GSTR 3B Feb to May 2020 (Turnover above 5 Cr.) | 20th of Next Month | For Feb/Mar/ Apr – 24th June 2020 For May – 27th June 2020 |
Interest will be charged @ 9% instead of 18% after 15 days of the original due date. No late fee and penalty. No interest, late fees or penalty |
| 4 | GSTR 1 Quarter Ending 31st March 2020 (Turnover Upto 1.5 Cr.) | Last of the subsequent month following the end of quarter | 30th June 2020 | Late fee has been waived |
| 5 | GSTR 1 Quarter Ending 30th June 2020 (Turnover upto INR 1.5 crore) | Last of the subsequent month following the end of quarter | 31st July 2020 | |
| 6 | GSTR 1 February to May 2020 (Turnover Upto 5Cr.and Above) – Monthyl | 11th of the Succeeding Month | 30th June 2020 | Late fee has been waived |
| 7 | GSTR 9/9C FY 2018-19 | 31st March 2020 | 30th September, 2020 | |
|
Secretarial Compliance |
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| 1 | Forms, statement, return, etc | To be filed from 01.04.2020 to 30.09.2020 | No Additional Fee | |
| 2 | Meeting of board of directors | Within Every 120 Days | 180 Days for Meetings till 30th Sep 2020 | Till 30th June 2020 Meetings through Video Conferencing is Allowed for Every Matter. |
| 3 | Commencement of Business | 6 Months from the Date of Incorporation | 12 Months from the Date of Incorporation | |
| 4 | CARO 2020 Applicability | 1st April, 2019 | 1st April, 2020 | |
|
PF/ESI Compliance |
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| 1 | PF/ESI Payment and Returns | For the Month of May 2020 | 15th June 2020 | No Change in Due Date |
Disclaimer: – The information compiled are updated till the date of Publish of this document i.e. on 7th June, 2020, any further changes due to subsequent notifications shall accordingly be applied, The Author and publisher disclaim any liability in connection with use of this information.
Chartered Accountant and Experienced Professional with a demonstrated history of working in the financial services industry.