5 May 2020
- Extended time limit to make payment of GST dues for the month of March
2020 without any interest or penalty, for registered taxpayers with aggregate
turnover of more than INR 50 million in the previous financial year
7 May 2020
- Payment of Tax Deducted at
Source (TDS) and Tax Collected
at Source (TCS) collected in April
2019
10 May 2020
- GSTR-7 for the month of April 2020 to be filed by taxpayers required to
deduct tax deducted at source (TDS)
- GSTR-8 for the month of April 2020 to be filed by e-commerce operators
required to collect tax at source (TCS)
11 May 2020
- GSTR-1 for the month of April 2020
to be filed by registered taxpayers
with an annual aggregate turnover
13 May 2020 of more than INR 15 million
13 May 2020
- GSTR-6 for the month of April 2020 to be filed by Input service distributors
15 May 2020
- Furnishing quarterly statement
of TCS deposited for the quarter
ending 31 March 2019
20 May 2020
- GSTR-3B for the month of April 2020 to be filed by all
registered taxpayers having turnover of more than INR 50
million
- GSTR-5 for the month of April 2020 to be filed by
Non-resident taxable person
- GSTR-5A for the month of April 2020 to be filed by persons
providing Online Information and Database Access or
Retrieval (OIDAR) services
22 May 2020
- GSTR-3B for the month of April 2020 to be filed by
registered taxpayers having a turnover less than
INR 50 million and belonging to *Category 1 states
24 May 2020
- GSTR-3B for the month of April 2020 to be filed by
registered taxpayers having a turnover less than
INR 50 million and belonging to *Category 2 states
30 May 2020
- Submission of a statement (in Form No. 49C) by nonresident
having a liaison office in India for the financial year
2018-19
- Due date for furnishing of challan-cum-statement in respect
of tax deducted under section 194-IA in the month of April
2019
- Due date for furnishing of challan-cum-statement in respect
of tax deducted under section 194-IB in the month of April
2019
31 May 2020
- Furnishing quarterly statement of TDS deposited for the quarter ending 31 March 2020
- Furnishing of statement of financial transaction (in Form No. 61A) as required to be furnished under subsection
(1) of section 285BA of the Act respect of the financial year 2019-20
- Due date for e-filing of annual statement of reportable accounts as required to be furnished under section
285BA(1)(k) (in Form No. 61B) for the calendar year 2019 by reporting financial institutions
However, it must be noted that the CBDT vide the Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020 dated 31 March 2020, has extended all respective due dates,
falling during the period from 20 March 2020 to 29 June 2020 till 30 June 2020.
The benefit of the extended due date shall not be available in respect of payment of tax. However, any delay in payment of tax, which is due for payment from 20 March 2020 to 29 June
2020, shall attract interest at the lower rate of 0.75% for every month or part thereof if the same is paid after the due date but on or before 30 June 2020.
Category 1 states: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra
and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.
Category 2 states: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West
Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.
Note - The government has announced that taxpayers will be allowed to file their GST returns for the months of February, March, and April 2020 by the end of June 2020 without any interest, late
fee and penalty. However, in the case of taxpayers with an aggregate turnover of more than INR 50 million, there will be a levy of interest at the reduced rate of 9% p.a. (as against the actual
interest rate of 18% p.a.), in case of delay of more than 15 days in payment of tax, from the due dates applicable presently.