1。新的所得税申报表提交截止日期为2019-20财年，2020-2021财年
| 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 their accounts audited |
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 |
*2020 年 10 月 29 日第 88/2020/F 号通知 370142/35/2020-TPL
2。2019-20财年所得税的缴纳截止日期
| Compliance |
Period |
Earlier extended Due Date* |
Extended Due Date |
No. of days extended |
Payment of Income Tax - Taxpayers:
• Whose liability of Income Tax is up to INR 1,00,000; and
• Who is required to get accounts audited; or
• Who 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 up to INR 1,00,000; and
• Who is any other taxpayer (other than mentioned above)
|
AY 2020-21 |
31st December, 2020 |
10th January, 2021 |
10 Days |
3.商品和服务税年度申报表
| Compliance |
Period |
Earlier 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 |
注意：未批准延长2018-19财年商品及服务税年度申报表，
