ITR Filing vs e-Verification: Must Your ITR Verified Before Due Date to Avoid Penalties?

The main question for many taxpayers is that can an ITR be filed on the last date and e-verified later, avoiding late fees and penalties? The answer depends on understanding the latest e-verification rules and statutory consequences.

ITR Filing and E-verification

The process of income tax return has two steps that are primary, the ITR filing and secondly, the E-verification. The ITR filing is considered to be complete only when it is verified. There is a time period for verification of the ITR, and if your ITR is not verified within that date, then it is considered not to be validly filed.

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Latest CBDT Rules: The 30-Day E-Verification Window

The Central Board of Direct Taxes (CBDT) has provided a specific timeline for completing verification. As per the current rules, a taxpayer is allowed 30 days from the date of uploading the ITR to verify the return electronically or by sending a physical ITR-V. Earlier, this window was 120 days, but from August 2022 onwards, CBDT reduced it to 30 days.

This means that if you upload your return on, say, 15th September, on the due date, you can still e-verify it by 30th October and it will be considered validly filed on 15th September. If e-verification is NOT completed within 30 days, the return is treated as invalid and it is considered not filed at all.

Due Date vs. Verification Date - Which is Important ?

On this question, for instance, consider a case where the due date for filing is 15th September for individuals not subject to audit. A taxpayer uploads the ITR on 15th September but completes e-verification on 9th October.

So, as per CBDT’s rules, the return is deemed filed on the date of upload, provided it is verified within 30 days. Accordingly, in this example, the ITR would be considered filed on 15th September and no late fee under Section 234F would be levied, even though verification occurred later.

How to avoid Late Fees

Situation 1 : ITR Filed on Due Date, E-Verified within 30 Days: In this situation, there will be no penalty or late fees. The official date of return remains the date of ITR filing (for all compliance purposes like loss carryforward, refunds, and regime switching).

Situation 2: ITR Filed on Due Date, E-Verified AFTER 30 Days

In this second situation, if an ITR is uploaded on the due date but e-verified only after the permitted 30-day window, the date of e-verification is taken as the date of furnishing the return for all legal purposes.

Consequently, if this new “furnishing date” falls after the statutory due date (for instance, 15th September), the return is treated as belated. This will end in late filing, including a fee under section 234F, ₹5,000 for most taxpayers, restricted to ₹1,000 where the total income is below ₹5 lakh. In addition, interest liability may arise, certain carry-forward benefits are lost, and refunds, if due, face delays in processing.

Situation 3 : ITR Not Verified at All

If the ITR is not verified within the prescribed time, it becomes invalid under the Income Tax Act and is deemed never to have been filed. In such cases, no refund will be processed, and the taxpayer becomes liable for all statutory consequences of non-filing, including penalties. Although condonation of delay may be sought by citing genuine reasons, its acceptance rests solely at the discretion of the tax authorities.

Income Tax Department has clarifications

If the return of income is uploaded within the due date but e-verified or ITR-V is submitted after the 30-day window, the date of such e-verification or ITR-V submission will be considered as the date of furnishing the return. In such cases, all consequences of late filing under the income tax act will apply.

For this purpose, the date on which the duly signed ITR-V is actually received at CPC will be taken into account for determining the 30-day period. Furthermore, if a return is uploaded but not verified at all, it will be treated as invalid.

Additionally, the date of uploading the income return will be regarded as the date of supplying the income return if it is uploaded and the ITR-V is filed within 30 days after the upload.

Why should you E-verify your ITR

The Verification is a mandatory step to complete the Income Tax Return filing process. If the return is not verified within the prescribed time, it is treated as invalid. Among the available methods, e-Verification is the fastest and most convenient, enabling instant confirmation of your ITR.

In addition to verifying returns, the e-Verification facility can also be used to validate various other submissions on the Income Tax portal, such as Income Tax Forms (filed online or through the offline utility), responses in e-Proceedings, refund reissue requests, rectification applications, condonation of delay requests, service requests submitted by ERIs, and bulk ITR uploads by ERIs.

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How can you know that your e-Verification is complete

When you successfully e-Verify your return, a confirmation message will appear on the screen along with a unique Transaction ID. In addition, a confirmation email is sent to your registered email address on the e-filing portal.

If the return is verified by an Authorized Signatory or a Representative Assessee, the system will similarly display a success message with the Transaction ID, and email confirmations will be sent to both the primary email ID of the Authorized Signatory/Representative Assessee as well as your own registered email ID.

When you should file condonation request

If you realize that your return has not been verified even after the permitted 30 or 120 days, it is advisable to file a condonation request without delay. As per Notification No. 5/2022 dated 29.07.2022, effective from 01.08.2022, the time limit for e-verification or submission of ITR-V has been reduced to 30 days from the date of filing. However, for returns filed on or before 31.07.2022, the earlier limit of 120 days will continue to apply.

To answer the original question, Do you need to e-verify before the due date? No.

It is important that the ITR be uploaded before the deadline. After 30 days of uploading, e-verification can be completed. If so, there won't be a late fee and the return will still be deemed submitted on the upload date.

However, your return may be deemed invalid and you might be required to resubmit as a belated return, which would incur penalties, if you do not verify within 30 days. Thus, even if the law allows for some flexibility, it is best practice to finish verification as soon as possible to prevent any issues with compliance.

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