CBIC Extends Last Date for GST Annual Return (GSTR 9/ 9A/ 9C): FY 2019-20, 2018-19, 2017-18

CBIC has extended the last date for filing of Annual GST Return in Form GSTR 9 (normal dealers)/ GSTR 9A (composition dealers) and Form GSTR 9C (GST Audit Certificate/ Reconciliation Statement) in respect of FY 2017-18, 2018-19 & 2019-20, from time to time, as detailed here-under:

FY 2019-20: CBIC Extends Last Date for GST Annual Return (GSTR 9/ 9A/ 9C)

CBIC extends last date for filing of Annual GST Return in Form GSTR 9 (normal dealers)/ GSTR 9A (composition dealers) and Form GSTR 9C (GST Audit Certificate/ Reconciliation Statement) in respect of financial year 2019-20, from time to time, as under:

1. Due date extended from 28/02/2021 to 31/03/2021 vide CBIC Central Tax Notification 4/2021 dt. 28/02/2021.

2. Due date extended from 31/12/2021 to 28/02/2021 vide CBIC Central Tax Notification 95/2020 dt. 30/12/2020.

FY 2018-19: CBIC Extends Last Date for GST Annual Return (GSTR 9/ 9A/ 9C)

CBIC extends last date for filing of Annual GST Return in Form GSTR 9 (normal dealers)/ GSTR 9A (composition dealers) and Form GSTR 9C (GST Audit Certificate/ Reconciliation Statement) in respect of financial year 2018-19, from time to time, as under:

1. Due date extended upto 30/06/2020 vide CBIC Notification Central Tax 15/2020 dt. 23/03/2020

2. Due date extended upto 31/03/2020 vide CBIC ROD Order 8/2019 Central Tax dt. 14/11/2019.

FY 2017-18: CBIC Extends Last Date for GST Annual Return (GSTR 9/ 9A/ 9C)

CBIC extends last date for filing of Annual GST Return in Form GSTR 9 (normal dealers)/ GSTR 9A (composition dealers) and Form GSTR 9C (GST Audit Certificate/ Reconciliation Statement) in respect of financial year 2017-18, from time to time, as under:

1. Due date extended in a staggered manner upto 05/02/2020 (for Chandigarh, Delhi, Gujarat, Haryana, Jammu and Kashmir, Ladakh, Punjab, Rajasthan, Tamil Nadu &, Uttarakhand) & upto 07/02/2020 (for Andaman and Nicobar Islands, Andhra Pradesh, Arunachal Pradesh, Assam, Bihar, Chhattisgarh, Dadra and Nagar Haveli and Daman and Diu, Goa, Himachal Pradesh,Jharkhand, Karnataka, Kerala, Lakshadweep, Madhya Pradesh, Maharashtra, Manipur, Meghalaya, Mizoram, Nagaland, Odisha, Puducherry, Sikkim, Telangana, Tripura, Uttar Pradesh, West Bengal, Other Territory) vide CBIC Central Tax Notification 6/2020 dt. 03/02/2020. Also refer Corrigendum dt. 04/02/2020, which has revised the above due date for taxpayers of Uttar Pradesh from 05/02/2020 to 07/02/2020.

2. Due date extended from 31/12/2019 to 31/01/2020  vide CBIC ROD Order 10/2019 Central Tax dt. 26/12/2019.

3. Due date extended from 30/11/2019 to 31/12/2019 vide CBIC ROD Order 8/2019 Central Tax dt. 14/11/2019.

4. Due date extended from 31/08/2019 to 30/11/2019 vide CBIC ROD Order 7/2019 Central Tax dt. 26/08/2019.

5. Due date extended from 30/06/2019 to 31/08/2019 vide CBIC ROD Order 6/2019 Central Tax dt. 28/06/2019.

6. Due date extended upto 31/03/2019  vide CBIC ROD Order 1/2018 Central Tax dt. 11/12/2018.

CBIC Clarification on Optional filing of Annual GST Return (GSTR 9/ 9A) for FY 2017-18/ 2018-19

CBIC has clarified the concerns relating to optional filing of Annual GST Return in Form GSTR 9/ 9A, with reference to waiver/ optional filing allowed for FY 2017-18 and 2018-19 in respect of Taxpayers (including under composition) having turnover upto Rs. 2 crores. However, after due dates of respective years, GST Portal shall not permit furnishing of FORM GSTR 9/9A in such cases.

CBIC GST Circular 124/43/2019 dt. 18/11/2019: Clarification on Optional filing of Annual GST Return (GSTR 9/9A) FY 2017-18 and 2018-19

CBIC notifies exemption from filing GST Return (GSTR 9/ 9C) for OIDAR Services providers

CBIC notifies exemption from furnishing of Annual GST Return (Form GSTR 9)/ Reconciliation Statement (GSTR 9C) in the case of providers of Online Information Database Access and Retrieval (OIDAR) Services, registered under section 24 of the CGST Act 2017 read with rule 14 of the CGST Rules, 2017.

CBIC Central Tax Notification 30 /2019  dt. 28/06/2019: OIDAR Services Providers Exempted from Annual GST Return (GSTR 9/ 9C)

CBIC Updates (GST)
GST Circulars, Notifications, Press Releases, Orders, etc. issued by the Central Board of Indirect Taxes & Customs (CBIC) in different years, along with Section-wise/ Rule-wise Text of GST Acts/ Rules:
CGST: CGST Act/ Definitions, CGST Rules
IGST: IGST Act/ Definitions, IGST Rules
UTGST: UTGST Act/ Definitions, UTGST Rules
CBIC Circulars (CGST/ IGST/ UTGST): 2021, 2020, 2019, 2018, 2017
CBIC Central Tax (CGST) Notifications: 2021, 2020, 2019, 2018, 2017
CBIC Central Tax Rate (CGST Rate) Notifications: 2020, 2019, 2018, 2017
CBIC Integrated Tax (IGST) Notifications: 2020, 2019, 2018, 2017
CBIC Integrated Tax Rate (IGST Rate) Notifications: 2020, 2019, 2018, 2017
CBIC UT Tax (UTGST) Notifications: 2020, 2019, 2018, 2017
CBIC UT Tax Rate (UTGST Rate) Notifications: 2020, 2019, 2018, 2017
CBIC Compensation Cess Notifications: 2020, 2019, 2018, 2017
CBIC Compensation Cess Rate Notifications: 2020, 2019, 2018, 2017
CBIC Orders (CGST/ IGST/ UTGST): 2020, 2019, 2018, 2017
CBIC Press Releases: 2020, 2019, 2018, 2017
Note: For Official/ updated copy, please visit the CBIC website.

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