CBIC extends last date for GSTR 9/ 9A/ 9C (FY 2017-18) upto 31 Dec. 2019

CBIC extends last date for GSTR 9/ 9A/ 9C (FY 2017-18) upto 31 Dec. 2019

CBIC has extended the last date for filing of Annual GST Return in FORM GSTR 9/ 9A and Reconciliation Statement (GST Audit Report) in FORM GSTR 9C for the financial year 2017-18 from 31st August to 30th November/ 31 December  2019. Also, various fields of these forms have been made optional for simplification of the filing process. Further, this deadline for FY 2018-19 has been extended upto 31 March 2020.

CBIC Press Release dt. 14 Nov. 2019

GSTR-9 & GSTR -9C more simplified & last dates of submission extended 

The Government has decided today to extend the due dates of filing of Form GSTR-9 (Annual Return) and Form GSTR-9C (Reconciliation Statement) for Financial Year 2017-18 to 31st December 2019 and for Financial Year 2018-19 to 31st March 2020. The Government has also decided to simplify these forms by making various fields of these forms as optional.

Central Board of Indirect Taxes & Customs (CBIC) today notified the amendments regarding the simplification of GSTR-9 (Annual Return) and GSTR-9C (Reconciliation Statement) which inter-alia allow the taxpayers to not to provide split of input tax credit availed on inputs, input services and capital goods and to not to provide HSN level information of outputs or inputs, etc. for the financial year 2017-18 and 2018-19.

CBIC expects that with these changes and the extension of deadlines, all the GST taxpayers would be able to file their Annual Returns along with Reconciliation Statement for the financial years 2017-18 and 2018-19 in time. Various representations regarding challenges faced by taxpayers in filing of GSTR-9 and GSTR-9C were received on which by the Government has acted in a very responsive manner.

It may be noted that earlier the last date for filing of GSTR-9 and GSTR-9C for Financial Year 2017-18 was 30th November 2019 while that for Financial Year 2018-19 was 31st December 2019. Notifications implementing the decisions as above have been issued today.

Last date for GSTR 9/ 9A/ 9C for FY 2017-18 Extended from 30 November to 31st December 2019: CBIC Order No. 08/2019 Central Tax dt. 14th November 2019 

S.O.(E).- WHEREAS, sub-section (1) of section 44 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this Order referred to as the said Act) provides that every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return for every financial year electronically in such form and manner as may be prescribed on or before the thirty-first day of December following the end of such financial year;

AND WHEREAS, for the purpose of furnishing of the annual return electronically for every financial year as referred to in sub-section (1) of section 44 of the said Act, certain technical problems are being faced by the taxpayers as a result whereof, the said annual return for the period from the 1st July, 2017 to the 31st March, 2018 and for the period from 1st April, 2018 to the 31st March, 2019 could not be furnished by the registered persons, as referred to in the said sub-section (1) and because of that, certain difficulties have arisen in giving effect to the provisions of the said section.

NOW, THEREFORE, in exercise of the powers conferred by section 172 of the Central Goods and Services Tax Act, 2017, the Central Government, on recommendations of the Council, hereby makes the following Order, to remove the difficulties, namely:–

1. Short title.––This Order may be called the Central Goods and Services Tax (Eighth Removal of Difficulties) Order, 2019.

2. For the Explanation in section 44 of the Central Goods and Services Tax Act, 2017, the following Explanation shall be substituted, namely:-

“Explanation.- For the purposes of this section, it is hereby declared that the annual return for the period from the 1st July, 2017 to the 31st March, 2018 shall be furnished on or before the 31st December, 2019 and the annual return for the period from the 1st April, 2018 to the 31st March, 2019 shall be furnished on or before the 31st March, 2020. ”.

Last date for GSTR 9/ 9A/ 9C for FY 2017-18 Extended from 31st August to 30th November, 2019: CBIC Order No. 07/2019 Central Tax dt. 26th August, 2019 

S.O. (E).– WHEREAS, sub-section (1) of section 44 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this Order referred to as the said Act) provides that every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return for every financial year electronically in such form and manner as may be prescribed on or before the thirty-first day of December following the end of such financial year;

AND WHEREAS, for the purpose of furnishing of the annual return electronically for every financial year as referred to in sub-section (1) of section 44 of the said Act, certain technical problems are being faced by the taxpayers as a result whereof, the said annual return for the period from the 1st July, 2017 to the 31st March, 2018 could not be furnished by the registered persons, as referred to in the said sub-section (1) and because of that, certain difficulties have arisen in giving effect to the provisions of the said section.

NOW, THEREFORE, in exercise of the powers conferred by section 172 of the Central Goods and Services Tax Act, 2017, the Central Government, on recommendations of the Council, hereby makes the following Order, to remove the difficulties, namely:–

1. Short title.– This Order may be called the Central Goods and Services Tax (Seventh Removal of Difficulties) Order, 2019.

2. In section 44 of the Central Goods and Services Tax Act, 2017, in the Explanation, for the figures, letters and word “31st August, 2019”, the figures, letters and word “30th November, 2019” shall be substituted.

CBIC Extends Due Date for Annual GST Return upto 31 Aug. 2019 (Form GSTR 9/ 9A/ 9C)

In line with recommendations of the GST Council, the CBIC has notified the Central Goods and Services Tax (Sixth Removal of Difficulties) Order, 2019 to extend the Due Date for filing of Annual GST Return/ Reconciliation Statement in Form GSTR 9/ 9A/ 9C by 2 months, i.e. from 30 June 2019 to 31 Aug. 2019, vide Order No. 6/2019 Central Tax dt. 28 June 2019, as under:

Annual GST Return Due Date Extended upto 31 Aug. 2019 (Form GSTR 9/ 9A/ 9C): CBIC Order No. 6/2019 Central Tax dt. 28 June 2019

S.O.(E).– WHEREAS, sub-section (1) of section 44 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this Order referred to as the said Act) provides that every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return for every financial year electronically in such form and manner as may be prescribed on or before the thirty-first day of December following the end of such financial year;

AND WHEREAS, for the purpose of furnishing of the annual return electronically for every financial year as referred to in sub-section (1) of section 44 of the said Act, certain technical problems are being faced by the taxpayers as a result whereof, the said annual return for the period from the 1st July, 2017 to the 31st March, 2018 could not be furnished by the registered persons, as referred to in the said sub-section (1) and because of that, certain difficulties have arisen in giving effect to the provisions of the said section.

NOW, THEREFORE, in exercise of the powers conferred by section 172 of the Central Goods and Services Tax Act, 2017, the Central Government, on recommendations of the Council, hereby makes the following Order, to remove the difficulties, namely:–

1. Short title.– This Order may be called the Central Goods and Services Tax (Sixth Removal of Difficulties) Order, 2019.

2. In section 44 of the Central Goods and Services Tax Act, 2017, in the Explanation, for the figures, letters and word “30th June, 2019”, the figures, letters and word “31st August, 2019” shall be substituted.

CBIC Extends Due Date for GSTR-9, GSTR-9A and GSTR-9C upto 31 March 2019 (GST Annual Return/ Audit Report)

CBIC has notified that the deadline/ due date for filing of GST Annual Return in Form GSTR-9 (normal dealers)/ GSTR-9A (composition dealers) and GST Audit Report in Form GSTR-9C  (Audit Certificate/ Reconciliation Statement in the case of Taxpayers having turnover above Rs. 2 crores), has been extended upto 31 March 2019.

CBIC Press Release dt. 7 Dec. 2018

Extension of due date for filing FORM GSTR-9, FORM GSTR-9A and FORM GSTR-9C 

1. FORM GSTR-9 and FORM GSTR-9A have been notified vide notification No. 39/2018-Central Tax, dated 04.09.2018 while FORM GSTR-9C has been notified vide notification no. 49/2018-Central Tax, dated 13.09.2018 as part of the CGST Rules.

2. The competent authority has decided to extend the due date for filing FORM GSTR-9, FORM GSTR-9A and FORM GSTR-9C till 31st March, 2019. The requisite FORMs shall be made available on the GST common portal shortly. Relevant order is being issued.

CBIC Order No. 01/2018 Central Tax dt. 11 Dec. 2018

Related Posts:

Revised/ Extended Due Dates of GST Returns (July 2017~September 2019), as notified by CBIC

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