Extension of various Income Tax and GST Due Date Compliances requested by CAIT

The Confederation of All India Traders has written a representation letter to Finance Minister Smt. Nirmala Sitharaman requesting an extension in the due dates of various Income Tax and GST Due Date Compliances that lie within the month of April 2021. This has been requested amid the rising cases of COVID-19 and strict actions taken by the State Governments such as Complete Curfew, Night Curfew, 72 hour complete Lockdown, Containment Zones, etc. Read the official representation letter below:

Confederation of All India Traders
(An Apex Body of Trade Federations, Associations & Non-Corporate Sector of India)

"Vyapar Bhawan"
925/1, Naiwala, Karol Bagh, New Delhi-110005.
Phone: +91-11-45032664, Telefax:+91-11-45032665
E-mail: teamcait@gmail.com | Website: www.cait.in

Ref. No. 3197/1/50
Dated: 19th April, 2021

Smt. Nirmala Sithraman
Hon’ble Minister for Finance
Government of India
New Delhi

Dear Smt Nirmala Ji,

We invite your kind attention to the compliances to be made in the month under Income Tax Act which are enumerated in the table below. All these compliances if not complied in time will result into interest late fee. In these tough times when all the state governments are taking strict precautionary measures (such as - Complete Curfew, Night Curfew, 72 hour complete Lockdown, containment zones, etc) in order to restrict the spread of Covid-19 in their states it will not be possible to comply with all these statutory compliances in time. Therefore, the late compliances on part of trade being not deliberate the late fee should be waived off permanently till the situation gets normal in the country and the interest if not waived be reduced at least.

Extension of various Income Tax and GST Due Date Compliances requested by CAIT

Extension of due dates of various Income Tax Compliance in the month of April 2021

Sr. No.	Compliance	Due Dates
1	Due date for deposit of Tax deducted by an office of the government for the month of March, 2021. However, all sum deducted by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan	7th April 2021
2	Due date for deposit of Tax deducted by an office of the government for the month of March, 2021. However, all sum deducted by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan	7th April 2021
3	Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of February, 2021	14th April 2021
4	Due date for issue of TDS Certificate for tax deducted under Section 194-IB in the month of February, 2021	14th April 2021
5	Due date for issue of TDS Certificate for tax deducted under Section 194M in the month of February, 2021	14th April 2021
6	Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending March, 2021	15th April 2021
7	Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of March, 2021	15th April 2021
8	Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of March, 2021 has been paid without the production of a challan	30th April 2021
9	Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of March, 2021	30th April 2021
10	Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IB in the month of March, 2021	30th April 2021
11	Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194M in the month of March, 2021	30th April 2021
12	Due date for deposit of Tax deducted by an assessee other than an office of the Government for the month of March, 2021	30th April 2021
13	Due date for e-filing of a declaration in Form No. 61 containing particulars of Form No. 60 received during the period October 1, 2020 to March 31, 2021	30th April 2021
14	Due date for uploading declarations received from recipients in Form. 15G/15H during the quarter ending March, 2021	30th April 2021
15	Due date for deposit of TDS for the period January 2021 to March 2021 when Assessing Officer has permitted quarterly deposit of TDS under section 192, 194A, 194D or 194H	30th April 2021

Extension of due dates of various GST return falling in the month of April-2021

We invoke your kind and immediate attention to the following statutory dates in the month of April, 2021 by which the traders have to file their different GST returns in view of the steep rise in COVID cases in several States, the respective State Governments have taken various strict precautionary measures such as, Night Curfew, Lockdown, containment zones, etc) restricting the movement of people to restrict the spread of Covid-19 in their states. During these difficult and stressful times many taxpayers will not be able to compile/ provide the details for filing their GST returns on or before due dates so the late compliances on part of trade being not deliberate, the late fee should be waived off permanently till the situation gets normal in the country and it is requested that all the following due dates may be extended for next three months.

Returns	Months	Due Date
GSTR-3B (Monthly)	March-2021	20-04-2021
GSTR-3B (Quarterly)	Jan-2021 To March-2021	22-04-2021
GSTR-1 (Monthly)	March-21	11-04-2021
GSTR-1 (Quarterly)	Jan-2021 To March-2021	13-04-2021
GSTR-4	2020-21	30-04-2021
CMP-08	Jan-2021 To March-2021	18-04-2021
GSTR-5	March-2021	20-04-2021
GSTR-5A	March-2021	20-04-2021
GSTR-6	March-2021	13-04-2021
GSTR-7	March-2021	10-04-2021
GSTR-8	March-2021	10-04-2021