Quarterly TDS Return Due Dates Revised by CBDT

TDS Return New Due Dates (Financial year 2016-17 onwards): CBDT Notification

The CBDT vide Notification No. 30/2016 dt 29 April, 2016 has notified revised  tds return due dates, i.e. for submission of quarterly TDS returns or statements by deductors w.e.f. 1st June 2016. In other words we can say that CBDT has rescheduled  the due dates for submission of quarterly TDS returns from the Financial Year 2016-17 onwards.

The CBDT has basically made this amendment to unify the tds return due dates, i.e. due dates for submission of TDS Return or Statement both by Government and Non Government deductors. Earlier Government deductors were getting full one month for submission of TDS returns in respect of first three quarters, whereas Non Government deductors were getting only 15 days for respective quarters. After the above amendments, both Government as well Non Government deductors will get the same grace period for TDS compliance and there will be no discrimination as such, i.e. tds return due dates will be the same for both type of deductors. Also, it’s really a welcome move of the CBDT to give sufficient time to deductors to make adequate compliance with the requirements of provisions of TDS.

Amended TDS Return Due Dates (Filing of Quarterly TDS Returns or Statements) w.e.f. 1st June 2016 onwards

Quarter endingRevised TDS Return Due Dates
30th June31st July
30th September31st October
31st December31st January
31st March31st May

To view or download pdf copy of the CBDT Notification, please refer the link below:

 CBDT Notification 30/2016 dt 29 April, 2016 reg. revised TDS return due dates

It may however be noted that above Notification has no effect on filing of quarterly TCS returns/ statements, i.e. there is no change in the tcs return due dates.

TCS Return Due Dates (Filing of Quarterly TCS Returns or Statements)

Quarter endingExisting TCS Return Due Dates
30th June15th July
30th September15th October
31st December15th January
31st March15th May

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