It is pertinent to note that, as per Form 3 i.e., Certificate under section 5(1) of Direct-tax Vivad Se Vishwas Act, 2020 (VSVA), it is clarified that the declarant is directed to make the payment of sum payable within thirty days (15 days as per the VSVA) from the date of receipt of the certificate. In case of non-payment of amount payable within the said period, the declaration under Form-1 shall be treated as void and shall be deemed never to have been made.

The above-mentioned period of 15 days was relaxed by the CBDT vide Circular 18 of 2020 dated October 28, 2020 on account of undue hardship faced by the taxpayers and a date of March 31, 2021 was introduced as the last date to make payment without any additional amount.

Subsequently, this date has been extended on account of the 2nd wave of the pandemic and consequential lockdown. Finally, October 31, 2021 has been considered as the last date to make payment with an additional amount.

Therefore, on a combined reading, the last date for payment with additional payment would be October 31, 2021.