A Short Overview of Relaxation in GST & Income Tax Compliances


A Short Overview of Relaxation in GST & Income Tax Compliances 

  • CBDT – Extension of Due Dates for Tax Payers: the following dates have been extended by the CBDT

  1. Filing Belated Return of Income u/s 139(4) for AY 2020-21 (FY 2019-20) – Extended to 31st May, 2021 (which ended on 31st March, 2021)
  2. Filing SFT (Form 61) extended to 31st May, 2021 (where the due date was 30th April, 2021)
  3. Return filed in response to 148 of the Income Tax Act – where return of income had to be filed on or after 1st April, 2021 – can now be filed upto 31st May, 2021
  4. Relaxation of Filing Appeal dates for Appeals to CIT (Appeals) extended to 31st May, 2021 (where such last date was 1st April, 2021 or after)
  5. Payments of TDS deducted u/s 194IA, 194IB and 194M and filing of challan-cum-statement on the same may be furnished on or before 31st May, 2021 (earlier date 30th April, 2021)
  6. The timeline to update UDIN of past uploads of audit report and certificates has been further extended up to 30th June, 2021. Kindly avail the benefit and avoid invalidation.

  • Relaxation in GST Compliance:

No late fees for filing 3B of Mar/April 3B upto 15 days and 30 days from original due date for taxpayer with turnover more than 5 cr and upto 5 crore respectively. For quarter ending 31st Mar, no late fees if 3B filed

by 30 days from original due date.

GSTR-4 due date extended to 31st May

ITC-04 due date extended to 31st May for Jan-Mar quarter

GSTR-1 due date for April’21 extended to 26th May and IFF due date

extended to 28th May.

Timeline for all other proceedings, asset order etc. Whose last date

of completion falls between 15th April to 30th May is extended to 31st May

Relaxation in Interest rate for Mar and April returns.

  • Re-opening of Online Filling up of Examination Application Forms for Chartered Accountants Examinations, May 2021 from 4th May 2021 (10 AM) to 6th May 2021 (11.59 PM) considering prevailing Covid19 situation.




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