Revised Due Dates under Income Tax & GST

Revised Due Dates under Income Tax & GST
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Revised Due Dates under Income Tax & GST

Considering the hardships faced by taxpayers due to the outbreak of Novel Corona Virus {COVID-19}. The Government of India has notified various due dates for the following statutory compliances relating to Income Tax & GST.

Revised Due Dates for Income Tax for AY 2020-21 (FY 2019-20)


Financial Year

Original Due Date

New Due Date

Original return (Non- Audit cases) 2019-20 31.07.2020


Original Return (Audit cases)

2019-20 31.10.2020 15.02.2021
Tax Audit and other reports 2019-20 30.09.2020


Original Return of partner (whose Firm is liable for Audit)

2019-20 31.10.2020 15.02.2021
Original Return (Where Transfer Pricing Applicable) 2019-20 30.11.2020


Vivad Se Vishwas Scheme (Without payment of Additional Interest)



Note:  Interest u/s 234A shall be charged from the date of the original due date of return if the tax liability exceeds Rs. 1 Lakh. It means that if the tax liability is not more than 1 Lakh, then no interest u/s 234A shall be levied.

Note 2: – Declaration for ‘Vivad se Vishwas Scheme’ has to be filed by 31st January 2021.

Revised Due Dates for Goods & Service Tax

Particulars Revised Date
GST Annual Return for FY 2018-19 (GSTR 9, 9A, 9B and 9C)

31st Dec 2020

GST Annual Return for FY 2019-20 (GSTR 9, 9A, 9B and 9C)

31st Mar 2021


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About CA Mehul Gupta 29 Articles
Chartered Accountant in practice, Certified GST Practitioner & Commerce Graduate. He is mainly engaged in the practice of Direct taxes, GST, International taxation, & assurance services. A visiting faculty in the Faridabad Branch of ICAI.

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