Do the 2020 COVID measures still apply?
No. The disruptions and the emergency measures of 2020 have ended. A business files and pays on the dates in force now, not on a calendar written while those orders were open.
What happened in 2020?
Movement limits in 2020 stopped or slowed work in education, textiles, transport, and retail, among other trades. Courts and registries granted extra time for particular acts in that period. Those were orders for named months. They were not a new Companies Act and not a new tax rate.
Which relief has closed?
The emergency credit line, the short cut in the provident-fund rate, and the other 2020 MSME measures are closed. They are listed on the 2020 MSME package page. The investment and turnover ceilings that apply to an MSME now are the ones in force from 1 April 2025, on the MSME registration page. A 2020 definition is not that test.
Which dates apply now?
GST returns follow the GST returns page. An income-tax return follows the return due-date page. A company whose year ends on 31 March holds its annual general meeting by 30 September, unless a fresh extension is granted for that year. An old general extension does not renew itself.
What should this page not be used for?
Not as a forecast of output, borrowing cost, or jobs. Those sentences described 2020. They are not a current figure, and they do not decide whether a return is late.
Frequently asked questions
Four questions cover the closures, the credit line, the AGM, and GST.
Are schools and shops still under the 2020 closure?
No. Those closures were public-health orders of that year. They are not a standing rule of company law or tax.
Is the 2020 credit line still open?
No. The emergency credit line and the 2020 provident-fund measures have closed. The current MSME investment and turnover ceilings are a different notification.
Did COVID permanently move the AGM?
No. Extensions granted for a named year applied to that year. A 31 March company still holds its AGM by 30 September unless the Registrar grants a fresh extension.
Does this page set a GST due date?
No. Monthly GST dates are on the GST returns page. A 2020 relaxation does not move them.
Sources
The 2020 credit and provident-fund measures were announcements of that year. Company and tax due dates are in the Companies Act and the Income-tax Act as they stand now.