Are the 2021 second-wave relief measures still open?
The relief associated with the second wave of 2021 is not open. This page records a note written on 8 May 2021. The Reserve Bank’s loan EMI moratorium of 2020 had already closed before that note, and it is not revived by it.
No. That moratorium ended in 2020. A lender does not extend it because a 2021 note mentioned a difficult year.
Which relief has closed?
Emergency windows that were notified for 2020 or 2021 are read from the notification that opened them and from the date that closed them. The EMI moratorium is one of those closed windows. It is explained on the moratorium page. A programme of another country’s small-business agency is not an Indian filing and is not applied to a company here.
What does the business still file?
A company still keeps its books and files the returns that apply to it: goods and services tax, income tax, and the Registrar forms for its type. The yearly set for a private company is on the compliance page. The hub for that work is Stay compliant. Selling online does not replace those filings, and it does not replace a state shops registration where that Act applies.
Frequently asked questions
Four questions cover the moratorium, a foreign programme, annual filings, and an online shop.
Is the 2020 EMI moratorium still available?
No. That moratorium ended in 2020. A lender does not extend it because a 2021 note mentioned a difficult year.
Does a US loan programme apply to an Indian company?
No. A programme of the United States Small Business Administration is not a filing for a company in India.
Did the second wave cancel annual filings?
No. Goods and services tax, income tax, and Registrar forms stayed in force, subject only to any extension the authority actually notified for that period. Those extensions are not open in 2026.
Is moving a shop online a statutory form?
No. Selling through a website is a business choice. It does not replace GST registration or a shops registration where those laws apply.
Sources
This page records a note written on 8 May 2021. The loan moratorium of 2020 is a separate, closed measure.