{"id":4808,"date":"2021-01-05T11:06:51","date_gmt":"2021-01-05T11:06:51","guid":{"rendered":"https:\/\/knmindia.com\/japanese\/?p=4808"},"modified":"2025-03-20T06:05:29","modified_gmt":"2025-03-20T06:05:29","slug":"extension-of-due-dates-income-tax-gst","status":"publish","type":"post","link":"https:\/\/knmindia.com\/japanese\/extension-of-due-dates-income-tax-gst\/","title":{"rendered":"Extension of due dates Income Tax & GST"},"content":{"rendered":"

Considering the unprecedented Covid outbreak Govt. has given various relaxation in terms of extension of due dates and others:<\/h3>\n

A. INCOME TAX:<\/h4>\n

Circular No. 08\/2021, Dated 30th April, 2021<\/h5>\n\n\n\n\n\n\n\n\n
Particulars<\/b><\/td>\nOriginal Due Date<\/b><\/td>\nRevised \/ Extended Due dates<\/b><\/td>\n<\/tr>\n
Belated\/Revised ITR for AY 2020-21 (FY 2019-20)<\/td>\n\u00a031st March, 2021<\/td>\n31st May, 2021<\/td>\n<\/tr>\n
Payment & Filing of Challan-cum-Statement for TDS u\/s 194IA,194IB & 194M<\/td>\n30th April, 2021<\/td>\n31st May, 2021<\/td>\n<\/tr>\n
-Appeal to CIT
\n-Objections to DRP<\/td>\n		If last date to file was 1st April or Afterwards<\/td>\n31st May or the actual last date, whichever is later<\/td>\n<\/tr>\n
Income tax Return in response to notice u\/s 148<\/td>\nIf last date to file was 1st April or Afterwards<\/td>\n31st May or time allowed in notice, whichever is later<\/td>\n<\/tr>\n
Form 61<\/td>\n30th April, 2021<\/td>\n31st May, 2021<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

B. GOODS AND SERVICES TAX (GST):<\/h4>\n\n<\/colgroup>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Poster availability<\/caption>\n
Relaxation<\/th>\nParticulars<\/th>\nRevised Dates<\/th>\n<\/tr>\n<\/thead>\n
Filing of:
\nGSTR-3B and waiver of Late fee(Notification nos.08\/2021 and 09 \/ 2021 dated 01st May 2021)<\/th>\n		Return Period Covered: March and April 2021<\/th>\n..<\/td>\n<\/tr>\n
Category-A: Taxpayers with turnover* > Rs. 5 Crores<\/p>\n

Relaxation allowed: 15 days from original due date<\/p>\n

*during FY 2020-21<\/th>\n

March 2021- 5th April 2021<\/p>\n

April 2021- 4th June 2021<\/td>\n<\/tr>\n

Category-B: Taxpayers with turnover < Rs. 5 Crores<\/p>\n

Relaxation allowed: 30 days from original due date<\/th>\n

March 2021-20th May 2021<\/p>\n

April 2021- 19th June 2021<\/td>\n<\/tr>\n

Category-C: For Quarterly taxpayers (QRMP Scheme)<\/p>\n

Relaxation allowed: 30 days from original due date<\/th>\n

Cat-1 states – 22nd May 2021<\/p>\n

Cat-2 states- 24th May 2021<\/td>\n<\/tr>\n<\/tbody>\n

Interest payment<\/p>\n

(Notification no.08\/2021 dated 01st May 2021)<\/th>\n

Category-A:
\n– No relaxation from Interest
\n– Interest @ 9% p.a. if filed within relaxed period
\n– Interest @ 18% p.a. if filed after relaxed period<\/th>\n		<\/td>\n<\/tr>\n
Categories B and C:
\n– 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<\/th>\n		<\/td>\n<\/tr>\n<\/tbody>\n
Filing of:
\nGSTR-1
\nIFF
\nGSTR-4
\nITC-04(Notification no.10\/2021, 11 \/ 2021, 12\/2021 and 13\/2021 dated 01st May 2021)<\/th>\n		For Regular Taxpayers: GSTR-1<\/th>\nMarch 2021: N.A.<\/p>\n

April 2021: 26th May 2021<\/td>\n<\/tr>\n

For Composition Dealers (Quarterly) : GSTR-4
\nFor Job-Worker : ITC-4<\/th>\n		March 2021: 31st May 2021<\/p>\n

April 2021: N.A.<\/td>\n<\/tr>\n

For Regular Taxpayers: IFF<\/th>\nMarch 2021: N.A.<\/p>\n

April 2021: 28th May 2021<\/td>\n<\/tr>\n<\/tbody>\n

ITC as per Rule 36(4) of CGST Rules, 2017<\/p>\n

(Notification no.13\/2021 dated 01st May 2021)<\/th>\n

– ITC Availment on the basis of GSTR-2A to be checked cumulatively for the tax period April and May 2021;<\/p>\n

– Any adjustment for the said periods shall be made in Return in Form GSTR 3B to be furnished for the month of May 2021<\/th>\n

<\/td>\n<\/tr>\n<\/tbody>\n
Issuance of Notice filing of appeal, furnishing of returns, completion of proceedings<\/p>\n

(Notification no.14\/2021 dated 01st May 2021)<\/th>\n

– 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<\/p>\n

– Filing of any appeal, reply or application or furnishing of any report, document, return, statement etc.<\/p>\n

Original Due Date: 15th April 2021 to 30th May 2021<\/th>\n

Revised Due Date:
\n31st May 2021<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

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) \u00a031st March, 2021 31st May, 2021 Payment & Filing of…<\/p>\n","protected":false},"author":5,"featured_media":4809,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[56],"tags":[],"class_list":["post-4808","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-56"],"yoast_head":"\nExtension of due dates Income Tax & GST - KNM India Japanese<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/knmindia.com\/japanese\/extension-of-due-dates-income-tax-gst\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Extension of due dates Income Tax & GST - KNM India Japanese\" \/>\n<meta property=\"og:description\" content=\"Considering the unprecedented Covid outbreak Govt. has given various relaxation in terms of extension of due dates and others: A. 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