| Particulars | Original Due Date/Period in Days/Month | Extended Due Date/Period in Days/Months | Remarks |
| Income Tax | |||
| Filing of Income Tax Return for FY 2018-19 | 31-Mar-20 | 30-06-20 | |
| Vivad Se Vishwas | 31-Mar-20 | 30-06-20 | No Additional 10% payable |
| Filing of Form 15G/H | 07-Apr-20 | 30-06-20 | |
| Filing of Form 61A | 31-May-20 | 30-06-20 | |
| Filing of TDS Return | 31-May-20 | 30-06-20 | |
| Extension of Certificate period for lower or Nil deduction of TDS/TCS for F.Y 2020-21 ( if applied and not obtained or not applied provided assessee is already having certificate for F.Y 2019-20) | Applicability of such existing certificate is till 30- Jun-2020 | ||
| All filing of appeal, issue of new notice of assessment and issue of intimation | Extended to 30-Jun-20 | ||
| Payment of TDS and Equalization Levy for the month of March, April, and May 2020 | Payment can be made up to 30-Jun-20 but interest @9% p.a | ||
| Payment for investment u/s 80C, 80D and 80 G | 31-Mar-20 | Payment can be made up to 30-Jun-20 | |
| Time limit for utilization of net sale consideration for construction of the new asset | 31-Mar-20 | Extended up to 30-Jun-20 | |
| GSTR 3B for the month of Feb’20 till Apr’20 ( Turnover period is referring to preceding FY) | |||
| Turnover up to Rs. 1.5 Crore | For Feb’20 | 30-Jun-20 | No late fees if filed on or before extended due date |
| For Mar’20 | 03-Jul-20 | No late fees if filed on or before extended due date | |
| For Apr’20 | 06-Jul-20 | No late fees if filed on or before extended due date | |
| Turnover > Rs.1.5 Crore and up to Rs.5 Crore | For Feb’20 | 29-Jun-20 | No interest and late fee if filed before due date |
| For Mar’20 | 29-Jun-20 | No interest and late fee if filed before due date | |
| For Apr’20 | 30-Jun-20 | No interest and late fee if filed before due date | |
| Turnover above Rs 5 Crore | For Feb’20 | 24-Jun-20 | If return is filed on or before 24-Jun-2020, there is a 15 days interest free benefit from the original due date and 9% p.a interest rate thereafter. If Return is filed after 24-Jun-2020, above two benefits are not allowed, i.e. 18% interest will be charged from the original due date. |
| For Mar’20 | 24-Jun-20 | ||
| For Apr’20 | 24-Jun-20 | ||
| GSTR 1 for the month of Mar’20 till Apr’20 | |||
| Irrespective of Turnover limit | 11th of the succeeding month | 30-Jun-20 | No late fees if return submitted on or before 30-Jun-2020 |
| Composite Dealer | |||
| Due date for Opting for Scheme( F.Y 2020-21) | 31-Mar-20 | 30-Jun-20 | |
| CMP-08 for Jan-Mar’20 | 18-Apr-20 | 07-Jul-20 | |
| GSTR-4 for F.Y 2019-20 | 30-Apr-20 | 15-Jul-20 | |
| Filing of any forms, returns, replying to notices, issue of any notices, or order by Department etc. | Falling between 20.03.20 to 29.06.20 | 30-Jun-20 | |
| Sabka Vishwas Scheme | 31-Mar-20 | 30-Jun-20 | |
| ROC | |||
| Forms, Statement, Returns, etc. upload/submission | Filed between the period 1-Apr to 30-Sep | No additional fees. Also applicable non- compliant company/LLPs | |
| Interval between Board Meeting | 120 Days | 180 Days | Period is up to 30- Sep-20 |
| Newly Incorporated Company’s Declaration on commencement of business | 6 Months | Additional 6 months | |
| CARO-2020 | 01-Apr-19 | 01-Apr-20 | |
| Not Treated as Violation | |||
| No Independent Directors’ meeting during 2019-20 | |||
| If Director stays less than 182 days in India | |||
| General Banking Relief | |||
| No charges on withdrawal of cash through ATM from any Bank- 3 months | |||
| No minimum account balance charges | |||
