Considering the unprecedented Covid outbreak Govt. has given various relaxation in terms of extension of due dates and others:
A. INCOME TAX:
Circular No. 08/2021, Dated 30th April, 2021
| Particulars | Original Due Date | Revised / Extended Due dates |
| Belated/Revised ITR for AY 2020-21 (FY 2019-20) | 31st March, 2021 | 31st May, 2021 |
| Payment & Filing of Challan-cum-Statement for TDS u/s 194IA,194IB & 194M | 30th April, 2021 | 31st May, 2021 |
| -Appeal to CIT -Objections to DRP | If last date to file was 1st April or Afterwards | 31st May or the actual last date, whichever is later |
| Income tax Return in response to notice u/s 148 | If last date to file was 1st April or Afterwards | 31st May or time allowed in notice, whichever is later |
| Form 61 | 30th April, 2021 | 31st May, 2021 |
B. GOODS AND SERVICES TAX (GST):
| Relaxation | Particulars | Revised Dates |
|---|---|---|
| Filing of: GSTR-3B and waiver of Late fee(Notification nos.08/2021 and 09 / 2021 dated 01st May 2021) | Return Period Covered: March and April 2021 | .. |
| Category-A: Taxpayers with turnover* > Rs. 5 Crores Relaxation allowed: 15 days from original due date *during FY 2020-21 | March 2021- 5th April 2021 April 2021- 4th June 2021 | |
| Category-B: Taxpayers with turnover < Rs. 5 Crores Relaxation allowed: 30 days from original due date | March 2021-20th May 2021 April 2021- 19th June 2021 | |
| Category-C: For Quarterly taxpayers (QRMP Scheme) Relaxation allowed: 30 days from original due date | Cat-1 states – 22nd May 2021 Cat-2 states- 24th May 2021 | |
| Interest payment (Notification no.08/2021 dated 01st May 2021) | Category-A: – No relaxation from Interest – Interest @ 9% p.a. if filed within relaxed period – Interest @ 18% p.a. if filed after relaxed period | |
| Categories B and C: – Relaxation from Interest for first 15 days from original due date- Interest @ 9% p.a. from 16th day till 30 days- Interest @ 18% p.a. after 30th day | ||
| Filing of: GSTR-1 IFF GSTR-4 ITC-04(Notification no.10/2021, 11 / 2021, 12/2021 and 13/2021 dated 01st May 2021) | For Regular Taxpayers: GSTR-1 | March 2021: N.A. April 2021: 26th May 2021 |
| For Composition Dealers (Quarterly) : GSTR-4 For Job-Worker : ITC-4 | March 2021: 31st May 2021 April 2021: N.A. | |
| For Regular Taxpayers: IFF | March 2021: N.A. April 2021: 28th May 2021 | |
| ITC as per Rule 36(4) of CGST Rules, 2017 (Notification no.13/2021 dated 01st May 2021) | – ITC Availment on the basis of GSTR-2A to be checked cumulatively for the tax period April and May 2021; – Any adjustment for the said periods shall be made in Return in Form GSTR 3B to be furnished for the month of May 2021 | |
| Issuance of Notice filing of appeal, furnishing of returns, completion of proceedings (Notification no.14/2021 dated 01st May 2021) | – For Completion of any proceeding or passing of any order or issuance of any notice, intimation, notification, sanction or approval, by any authority, commission or tribunal – Filing of any appeal, reply or application or furnishing of any report, document, return, statement etc. Original Due Date: 15th April 2021 to 30th May 2021 | Revised Due Date: 31st May 2021 |
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