3 July 2020
- Extended due date for filing GSTR-3B for the month of March 2020 without any interest or penalty, for registered taxpayers in Category 1 states with aggregate turnover of up to INR 50 million in the previous financial year
Direct Tax
Indirect Tax
5 July 2020
- Extended due date for filing GSTR-3B for the month of March 2020 without any interest or penalty, for registered taxpayers in Category 2 states with aggregate turnover of up to INR 50 million in the previous financial year
6 July 2020
- Extended due date for filing GSTR-3B for the month of April 2020 without any interest or penalty, for registered taxpayers in Category 1 states with aggregate turnover of up to INR 50 million in the previous financial year
7 July 2020
- Payment of Tax Deducted at Source (TDS) and Tax Collected at Source (TCS) in June 2020
9 July 2020
- Extended due date for filing GSTR-3B for the month of April 2020 without any interest or penalty, for registered taxpayers in Category 2 states with aggregate turnover of up to INR 50 million in the previous financial year
10 July 2020
- Extended due date for filing of GSTR-1 to be filed by registered taxpayers with an annual aggregate turnover of more than INR 15 million for the month of March 2020 without any late fee
15 July 2020
17 July 2020
- Extended due date for filing of GSTR-1 to be filed by registered taxpayers with an annual aggregate turnover of up to INR 15 million for the quarter of January 2020 to March 2020 without any late fee
20 July 2020
- GSTR-3B for the month of June 2020 to be filed by all registered taxpayers having turnover of more than INR 50 million in the previous financial
24 July 2020
- Extended due date for filing of GSTR-1 to be filed by registered taxpayers with an annual aggregate turnover of more than INR 15 million for the month of April 2020 without any late fee
28 July 2020
- Extended due date for filing of GSTR-1 to be filed by registered taxpayers with an annual aggregate turnover of more than INR 15 million for the month of May 2020 without any late fee
30 July 2020
- Quarterly TCS Certificate in respect of tax collected by any person for the quarter ending 30 June 2020
- The due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA and 194-IB for the month of June 2020
31 July 2020
- Filing of TDS statement for the period from April to June 2020
- Filing of return of income for a non-corporate taxpayer who is not required to be audited for the financial year 2019-20
- The due date for claiming a foreign tax credit, upload a statement of foreign income offered for tax for the previous year 2019-20, and of foreign tax deducted or paid on such income in Form no. 67 (If a taxpayer is required to submit return of income on or before 31 July 2020)
Notes
However, it must be noted that the CBDT vide the Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020 dated 31 March 2020 read with the notification dated 24 June 2020 has extended all respective due dates, falling during the period from 20 March 2020 to 31 December 2020, except the ones mentioned below till 31 March 2021.
- The due date for filing quarterly TDS/TCS statement for the quarter ending 31 March 2020 is extended to 31 July 2020
- The due date for filing of return of income for a non-corporate taxpayer who is not required to be audited for the financial year 2019-20, is extended to 30 November 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 31 December 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 31 December 2020.
The government vide Notification No. 35/2020 dated 3 April 2020 (as amended by Notification No. 55/2020 dated 27 June 2020) has announced the extension of various compliance due dates (other than GSTR-1 and GSTR-3B) falling between the period from 20 March 2020 to 30 August 2020, to 31 August 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.