This discussion clarifies the extended due dates for various tax filings, including Income Tax Returns (ITR) for individuals, Tax Audit Reports, and declarations under the Vivad Se Vishwas Scheme. It also specifies the revised deadlines for filing Annual Returns (GSTR-9) and Reconciliation Statements (GSTR-9C) for FY 2019-20, while noting the existing deadline for FY 2018-19 is still 31st December 2020, pending official notifications.
1). The due date to file ITR for the Individuals ( whose due date to file as per Section 139(1) is 31st July 2020 ) has been further extended to "10th JANUARY, 2021" from earlier 31st December 2020.
2). The date of furnishing Tax Audit Report ( Section 44AB of the Income Tax Act 1961 ) has been further extended to "15th JANUARY, 2021".
3). The last date for making a declaration under "Vivad Se Vishwas Scheme 2020" has been extended to "31st JANUARY, 2021" from earlier 31st December 2020.
4). The due date to file Annual Return ( FORM GSTR-9 ) & Reconciliation Statement and Audit Report ( FORM GSTR-9C ) U/s 44 of the CGST Act 2017 for "FY 2019-20" has been extended to "28th February 2021" from 31st December 2020.
5). The due date to file Annual Return ( FORM GSTR-9 ) & Reconciliation Statement and Audit Report ( FORM GSTR-9C ) U/s 44 of the CGST Act 2017 for FY 2018-19 is still "31st December 2020" ( i.e. tomorrow ) as of now.
Official Notifications awaited...
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