3 August 2020
- Extended due date for filing of GSTR-1 for the quarter of January 2020 to March 2020 to be filed by registered taxpayers with an annual aggregate turnover of up to INR 15 million
Direct Tax
Indirect Tax
5 August 2020
- Extended due date for filing of GSTR-1 for the month of June 2020 to be filed by registered taxpayers with an annual aggregate turnover of more than INR 15 million
7 August 2020
- Payment of TDS and TCS deducted/ collected in July 2020
11 August 2020
- GSTR-1 for the month of July 2020 to be filed by registered taxpayers with an annual aggregate turnover of more than INR 15 million
15 August 2020
- Quarterly TDS Certificate (in respect of tax deducted for payments other than salary) for the quarter ending 30 June 2020
20 August 2020
- GSTR-3B for the month of July 2020 to be filed by all registered taxpayers having turnover of more than INR 50 million in the previous financial year
- GSTR-5A for the month of July 2020 to be filed by Non-Resident Online Database Access and Retrieval services (OIDAR)
30 August 2020
- The due date for furnishing of challan-cumstatement in respect of tax deducted under section 194-IA for the month of July 2020
- The due date for furnishing of challan-cumstatement in respect of tax deducted under section 194-IB for the month of July 2020
31 August 2020
- Extended due date for filing of GSTR-4 for the financial year 2019-2020 for taxpayers registered under the composition scheme of GST
- Extended due date for filing of GSTR-5 for the months of March 2020 to July 2020 to be filed by Non-Resident Taxpayers (NRTP)
- Extended due date for filing of GSTR-6 for the months of March 2020 to July 2020 to be filed by Input Service Distributor (ISD)
- Extended due date for filing of GSTR-7 for the months of March 2020 to July 2020 to be filed by taxpayer liable for Tax Deducted at Source (TDS)
- Extended due date for filing of GSTR-8 for the months of March 2020 to July 2020 to be filed by taxpayer liable for Tax Collected at Source (TCS)
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. Accordingly, the due date for issuing the TDS certificate for the quarter ending 31 March 2020 would be 15 August 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 due date for all other compliances (including TDS return of Q1 and Q2 of the financial year 2020-21, is due for filing by 31 March 2021.
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 same is paid after the due date but on or before 31 December 2020.