December 31, 2020

New due dates of Income Tax and GST for FY 2019-20 | ITR| Tax Audit| GST Audit

1. New Income Tax Return filing due dates for FY 2019-20, AY 2020-2021

Compliance	Period	Earlier extended Due Date*	Extended Due Date	No. of days extended
Income Tax Return- Who is required to get his account audit	AY 2020-21	31st January, 2021	15th February, 2021	15 Days
Income Tax Return- Partners Whose firms are liable to get his account audit	AY 2020-21	31st January, 2021	15th February, 2021	15 Days
Income Tax Return- Companies	AY 2020-21	31st January, 2021	15th February, 2021	15 Days
Income Tax Return- Who is required to furnish report in respect of international/specified domestic transactions	AY 2020-21	31st January, 2021	15th February, 2021	15 Days
Income Tax Return- Other taxpayers.	AY 2020-21	31st December, 2020	10th January, 2021	10 Days
Tax Audit report	AY 2020-21	31st December, 2020	15th January, 2021	15 Days
Audit report with respect to international/specified domestic transaction	AY 2020-21	31st December, 2020	15th January, 2021	15 Days

*Notification No 88/2020/F. No. 370142/35/2020-TPL dated 29th October, 2020

2. Due date of payment of Income Tax for FY 2019-20

Compliance	Period	Earlier extended Due Date*	Extended Due Date	No. of days extended
Payment of Income Tax- Taxpayers:Whose liability of Income Tax is upto INR 1,00,000; andWho is required to get accounts audited; orWho is liable to furnish return in respect of international/specified domestic transactions	AY 2020-21	31st January, 2021	15th February, 2021	15 days
Payment of Income Tax- Taxpayers:whose liability of Income Tax is upto INR 1,00,000; andWho is any other taxpayers (other than mentioned above)	AY 2020-21	31st December, 2020	10th January, 2021	10 Days

3. Goods and Service Tax Annual Return

Compliance	Period	Extended Due Date	Extended Due Date	No. of days extended
Annual return in Form GSTR-9 under GST Law	FY 2019-20	31st December, 2020	28th February, 2021	59 days

Note: No Extension has been granted for GST Annual return for FY 2018-19,

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Extension of due dates of Income Tax Return, Tax Audit and GST Annual Return

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Extension of due dates of Income Tax Return, Tax Audit and GST Annual Return

Vide press release dated 24th October, 2020, CBIC has extended the due date of filing of GST Annual return (GSTR-9/GSTR-9A) and Reconciliation Statement (GSTR-9C) for FY 2018-19 from 31st October, 2019 to 31st December, 2019.

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