Lakshya Nivesh Blog
| Income Tax Return for the FY 2018-19 (A.Y. 2019-20) | Due date is extended to 31st July 2020 from 30th June 2020 |
| For Non- Auditable Assessee - Due date is extended to 30th Nov 2020 from 31st Jul 2020 | |
| For Auditable Assessee - Due date is extended to 30th Nov 2020 from 31st Oct 2020 | |
| Tax & Statutory Audit for the FY 2019-20 (A.Y. 2020-21) | Due date is extended to 30th November 2020 from 31st October 2020 |
| TDS Return of Qtr. IV for the FY 2019-20 (A.Y. 2020-21) | Due date is extended to 30th June 2020 from 31st May 2020 & further to 31st July 2020 |
| TCS Return of Qtr. IV for the FY 2019-20 (A.Y. 2020-21) | Due date is extended to 30th June 2020 from 31st May 2020 & further to 15th July 2020 |
| Due date for deposit of TDS/TCS for the month of May 2020 | Due date is 15th July 2020 |
| Furnishing of TDS certificate of F.Y. 19-20 | Due date is 15th August 2020 |
| Date for making investments & payments for claiming deduction under Section 80C/80D/80G | Date of making investment & payment under section 80C (LIC, PPF, NSC etc.), 80D (Mediclaim), 80G (Donations) extended to June 30th 2020 for FY 2019-20 from 31st March 2020 and further extended to 31st July 2020 |
| Interest liability on payment due between 20.03.2020 to 30.06.2020 | All delayed payments of advance tax, self assessment tax, TDS, TCS, equalization levy, STT, CTT made between 20.03.2020 to 30.06.2020 will be charges at reduced interest rate i.e., 9% p.a instead of 12% or 18% p.a |
| DUE DATE FOR GSTR -1 QUARTERLY | Turnover in preceding FY < 1.5 crore |
| Apr. 20 - 31 July 2020 | |
| May 20 - 31 July 2020 | |
| GSTR 9/9C Annual return for FY the 2018-19 | Due date is extended to 30.09.2020 from 31.03.2020 |
| ROC Compliance | No additional fee shall be charged for late filing during a moratorium period (01.04.2020 to 30.09.2020) in respect of any document, return, statement etc required to be filed in MCA system irrespective of its due date |
| Input GST credit - restriction rule of 10% with reference to GSTR2A 19 |
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 |
| Waiver of interest u/s 234 in cases where self assessment tax | Upto Rs. 1 Lakh |
| Tax Audit report filling for F.Y. 19-20 | Due date 31st October 2020 |
| Vivad se vishws Act | Due date 31st December 2020 |
