\n| S. No<\/b><\/td>\n | Type <\/b><\/td>\n | Period <\/b><\/td>\n | Actual Due Date<\/b><\/td>\n | Extended Due Date<\/b><\/td>\n<\/tr>\n\nA-Income Tax Act<\/b><\/td>\n<\/tr>\n\n| 1<\/td>\n | TDS Returns in<\/p>\n Form 24Q\/26Q<\/td>\n | 4th quarter ending Mar 2020<\/td>\n | 31st May 2020<\/td>\n | 30th Jun 2020<\/td>\n<\/tr>\n | \n| 2<\/td>\n | TDS Returns in Form 26QB\/QC\/QD<\/td>\n | Feb Month return<\/td>\n | 30th Mar 2020<\/td>\n | 30th Jun 2020<\/td>\n<\/tr>\n | \n| Mar Month return<\/td>\n | 30th Apr 2020<\/td>\n | 30th Jun 2020<\/td>\n<\/tr>\n | \n| Apr Month return<\/td>\n | 30th May 2020<\/td>\n | 30th Jun 2020<\/td>\n<\/tr>\n | \n| 3<\/td>\n | Income Tax Return for FY 18-19<\/td>\n | FY 18-19 i.e. AY 19-20<\/td>\n | 31st Mar 2020<\/td>\n | 30th Jun 2020<\/td>\n<\/tr>\n | \n| 4<\/td>\n | Issue of Form 16\/16A<\/td>\n | 4th quarter ending Mar 2020<\/td>\n | 15th Jun 2020<\/td>\n | 30th Jun 2020<\/td>\n<\/tr>\n | \n| 5<\/td>\n | Issue of Form 16B\/16C\/16D<\/td>\n | Mar Month return<\/td>\n | 15th May 2020<\/td>\n | 30th Jun 2020<\/td>\n<\/tr>\n | \n| Apr Month return<\/td>\n | 14th Jun 2020<\/td>\n | 30th Jun 2020<\/td>\n<\/tr>\n | \n| 6<\/td>\n | Chapter VIA – 80C, 80G, 80D,<\/p>\n Donations, PPF,<\/p>\n Life & Health Insurance, etc.<\/td>\n | FY 19-20<\/td>\n | 31st Mar 2020<\/td>\n | 30th Jun 2020<\/p>\n *Insurance payments, Investments etc. can be made till 30th June 2020 for claiming exemptions in FY 19-20 IT returns<\/td>\n<\/tr>\n | \n| 7<\/td>\n | TDS Payment<\/td>\n | \u00a0Monthly TDS payment<\/td>\n | 7th of next month<\/p>\n * For March 20, it is April 30<\/td>\n | No change , except rate of interest has been reduced to 9% per annum in case of delay<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n <\/p>\n \n\n\n| S.No<\/b><\/td>\n | Type<\/b><\/td>\n | Period<\/b><\/td>\n | Actual Due Date<\/b><\/td>\n | Extended Due Date<\/b><\/td>\n | Remarks<\/b><\/td>\n<\/tr>\n\nB-Goods & Service Tax Act<\/b><\/td>\n<\/tr>\n\n| 1<\/td>\n | GSTR3B (Turnover more than 5 crores)<\/td>\n | Feb, Mar, Apr Month returns<\/td>\n | 20th of subsequent<\/p>\n Month<\/td>\n | 24th Jun 2020<\/td>\n | Late fee waived only if filed before this date and 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 this date). In case returns are filed after this date, then interest is payable @18% for the full period from the original due date and\u00a0 late fees is also payable.<\/td>\n<\/tr>\n | \n| 2<\/td>\n | GSTR3B (Turnover more than 1.5 crores but less than 5 crores)<\/td>\n | Feb, Mar Month returns<\/td>\n | 20th of subsequent<\/p>\n month<\/td>\n | 29th Jun 2020<\/td>\n | Both Interest and Late fee waived only if filed before this date<\/td>\n<\/tr>\n | \n| Apr Month return<\/td>\n | 30th Jun 2020<\/td>\n<\/tr>\n | \n| 3<\/td>\n | GSTR3B (Turnover less than 1.50 crores)<\/td>\n | Feb Month return<\/td>\n | 20th of subsequent Month<\/td>\n | 30th Jun 2020<\/td>\n | Both Interest and Late fee waived only if filed before this date<\/td>\n<\/tr>\n | \n| Mar Month return<\/td>\n | 3rd Jul 2020<\/td>\n<\/tr>\n | \n| Apr Month return<\/td>\n | 6th Jul 2020<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n| S.No<\/b><\/td>\n | Type<\/b><\/td>\n | Period<\/b><\/td>\n | Actual Due Date<\/b><\/td>\n | Extended Due Date<\/b><\/td>\n | Remarks<\/b><\/td>\n<\/tr>\n\n| 4<\/td>\n | GSTR3B (Turnover > 5 Cr)<\/td>\n | May Month<\/td>\n | 20th Jun 2020<\/td>\n | 27th Jun 2020<\/td>\n | <\/td>\n<\/tr>\n | \n| 5<\/td>\n | GSTR3B (Turnover <5 Cr)<\/td>\n | 22th\/24thJun 2020<\/td>\n | 12th\/14thJul2020<\/td>\n | <\/td>\n<\/tr>\n | \n| 6<\/td>\n | GSTR1 – Monthly Filings<\/td>\n | Mar, Apr, May Month returns<\/td>\n | 10th of subsequent month<\/td>\n | 30th Jun 2020<\/td>\n | Late fee waived only if filed before this date<\/td>\n<\/tr>\n | \n| 7<\/td>\n | GSTR1 – Quarterly<\/p>\n filings<\/td>\n | Mar quarter returns<\/td>\n | 30th Apr 2020<\/td>\n | 30th Jun 2020<\/td>\n | Late fee waived only if filed before<\/p>\n this date<\/td>\n<\/tr>\n | \n| 8<\/td>\n | Input GST credit – restriction rule of 10% with reference to GSTR2A<\/td>\n | Feb, Mar, Apr, May, Jun, Jul, Aug month returns<\/td>\n | <\/td>\n | <\/td>\n | 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, April, 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<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n| S. No<\/b><\/td>\n | Type<\/b><\/td>\n | Period<\/b><\/td>\n | Actual Due Date<\/b><\/td>\n | Extended Due Date<\/b><\/td>\n | Remarks<\/b><\/td>\n<\/tr>\n\nC-Other Misc. Act<\/b><\/td>\n<\/tr>\n\n| 1<\/td>\n | ESI Contribution<\/td>\n | Feb Month<\/td>\n | 15th Mar 2020<\/td>\n | 15th Apr 2020<\/td>\n | <\/td>\n<\/tr>\n | \n| March Month<\/td>\n | 15th Apr 2020<\/td>\n | 15th May 2020<\/td>\n | <\/td>\n<\/tr>\n | \n| 2<\/td>\n | PF Contribution<\/td>\n | Mar, Apr, May month<\/td>\n | <\/td>\n | <\/td>\n | Employer Contribution 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.15000<\/td>\n<\/tr>\n | \n| 3<\/td>\n | Motor Third Party Insurance<\/td>\n | Renewal due between 25th Mar to 14th Apr<\/td>\n | As per policy<\/td>\n | 21st Apr 2020<\/td>\n | <\/td>\n<\/tr>\n | \n| 4<\/td>\n | Health Insurance Policy<\/td>\n | Renewal due<\/p>\n between 25th Mar to 14th Apr<\/td>\n | As per policy<\/td>\n | 21st Apr 2020<\/td>\n | <\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n| S. No<\/b><\/td>\n | Type<\/b><\/td>\n | Period Ended\/Particulars<\/b><\/td>\n | Actual Due Date<\/b><\/td>\n | Extended Due Date<\/b><\/td>\n | Remarks<\/b><\/td>\n<\/tr>\n\nD-Companies & LLP Act<\/b><\/td>\n<\/tr>\n\n| 1<\/td>\n | Companies Fresh Start Scheme 2020<\/td>\n | Documents due for filing till 31st March 2020 under Companies Act, if not filed earlier can now<\/p>\n be filed.<\/td>\n | \u00a0—<\/td>\n | Scheme open till 30.9.2020<\/td>\n | Late Fees completely waived , Full immunity from Prosecution<\/td>\n<\/tr>\n | \n| 2<\/td>\n | LLP Settlement Scheme 2020<\/td>\n | Documents due for filing till 31st Mar 2020 under Limited Liability Partnership Act, if not filed earlier can now be filed.<\/td>\n | \u00a0—<\/td>\n | Scheme open till 30.9.2020<\/td>\n | Late Fees completely waived , Full immunity from Prosecution<\/td>\n<\/tr>\n | \n| 3<\/td>\n | MSME<\/td>\n | Every specified company file E-Form for Oct to Mar<\/td>\n | 30th Apr, 2020<\/td>\n | 30th \u00a0Sep 2020<\/td>\n | <\/td>\n<\/tr>\n | \n| 4<\/td>\n | DPT-3<\/td>\n | Every company file E-Form within 90 days from March 31st 2020<\/td>\n | 30th Jun, 2020<\/td>\n | 30th Sep 2020<\/td>\n | <\/td>\n<\/tr>\n | \n| 5<\/td>\n | DIR-3 KYC<\/td>\n | Every Individual have DIN as on March 31st 2020<\/td>\n | 30th Apr, 2020<\/td>\n | 30th Sep 2020<\/td>\n | <\/td>\n<\/tr>\n | \n| 6<\/td>\n | BEN-2<\/td>\n | E-Form filed by company within 30 days of receipt of declaration,<\/td>\n | 31st Mar, 2020<\/td>\n | 30th Sep 2020<\/td>\n | <\/td>\n<\/tr>\n | \n| 7<\/td>\n | Form-11 LLP<\/td>\n | \u00a0FY 2019-20 (Annual Return of LLP within 60 days from end of Financial Year)<\/td>\n | 30th May, 2020<\/td>\n | 30th Sep 2020<\/td>\n | <\/td>\n<\/tr>\n<\/tbody>\n<\/table>\nCHANGES INTRODUCED BY MINISTRY OF CORPORATE AFFAIRS<\/b><\/span><\/h3>\n <\/p>\n CAR (Companies Affirmation of Readiness towards COVID-19)<\/b><\/p>\n Ministry of Corporate Affairs vide a notification conveyed and strongly advised to all the Companies and LLPs\u00a0 to put in place an immediate plan to implement \u2018Work from Home\u2019 Policy in their headquarters and field offices.\u00a0<\/b>It was a web based form and filing of this form was voluntary.<\/p>\n Companies Fresh Start Scheme 2020 and LLP Settlement Scheme, 2020<\/b><\/p>\n The Companies Fresh Start Scheme (CFSS) and LLP Settlement Scheme are applicable between the 1st of April, 2020 and the 30th of September, 2020. These schemes were introduced by the Ministry of Corporate Affairs to make good any filing related defaults, irrespective of duration of default, and make a fresh start as a fully compliant entity. The USP of both the schemes is a one-time waiver of additional filing fees for delayed filings by the companies or LLPs with the Registrar of Companies during the currency of the Schemes. Both the Schemes also contain provision for giving immunity from penal proceedings.<\/p>\n <\/p>\n Contribution to PM Cares Fund qualifies as CSR Expenditure<\/b><\/p>\n MCA clarifies that contributions made by companies to Prime Minister\u2019s Citizen Assistance and Relief in Emergency Situations Fund (\u2018PM CARES Fund\u2019) shall qualify as contribution towards CSR expenditure under item no. (viii) of Schedule VII of Companies Act, 2013.<\/p>\n Conducting Extra Ordinary General Meetings through Video Conferencing<\/b><\/p>\n Ministry has on April 08, 2020 issued a circular allowing companies to hold Extraordinary General Meetings (EGMs) through VC or OAVM complemented with e-Voting facility\/simplified voting through registered emails, without requiring the shareholders to physically assemble at a common venue. The Companies Act, 2013 allows ordinary and special resolutions to be passed through postal ballot\/e-voting route without holding a physical general meeting. However, in present lockdown\/social distancing conditions due to COVID 19, postal ballot facility cannot be utilized by the companies.<\/p>\n <\/p>\n Special Measures under CA, 2013 & LLP Act, 2008 in view of COVID-19 outbreak<\/b><\/p>\n <\/p>\n A one time relaxation on the gap between two consecutive Board Meetings may extend to 180 days instead of 120 days.<\/p>\n CARO, 2020 shall be made applicable from the financial year 2020-21 instead of financial year 2019-20.<\/p>\n An additional period of 180 days is allowed for filing declaration of commencement of business after incorporation.<\/p>\n Non compliance of minimum residency in India for a period of at least 182 days shall not be treated as non compliance for the financial year 2019-20.<\/p>\n Board Meeting on restricted matters can be held through video conferencing mode till 30th June, 2020.<\/p>\n Names expiring any day between 15th March 2020 to 3rd May would be extended by 20 days beyond 3rd May 2020.<\/p>\n <\/p>\n <\/p>\n 3. POINTS TO BE TAKEN CARE OF DURING AND AFTER <\/b><\/span>LOCKDOWN<\/b><\/span><\/h3>\n <\/p>\n During Lockdown:-<\/i><\/b><\/u><\/p>\n | | | | | | | | | | | | | |
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