GSTR 9/ 9A/ 9C Last Date further Extended (FY 2017-18): CBIC
CBIC notifies that 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 has been further extended in a staggered manner upto 5th/ 7th February 2020.
However, it may be noted that earlier tweet of CBIC (dt. 31st Jan. 2020) need be ignored, which stated that last date for filing of Annual GST Return and Reconciliation Statement for the financial year 2017-18 has been extended in a staggered manner upto 3rd/ 5th/ 7th February 2020, pending issuance of relevant Notification.
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 44 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with rule 80 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing of the annual return specified under section 44 of the said Act read with rule 80 of the said rules, electronically through the common portal, in respect of the period from the 1st July,2017 to the 31st March, 2018, for the class of registered person specified in column (2) of the Table below, till the time period as specified in the corresponding entry in column (3) of the said Table, namely:-
|Registered person, whose principal place of business is in||Due date for furnishing return under section 44 of the said Act read with rule 80 of the said rules for the FY 2017-18|
|Chandigarh, Delhi, Gujarat, Haryana, Jammu and Kashmir, Ladakh, Punjab, Rajasthan, Tamil Nadu, ||5th February, 2020|
|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.||7th February, 2020|
*Note: CBIC vide corrigendum dt. 4th Feb. 2020 has revised the above due date for taxpayers of Uttar Pradesh from 5th February to 7th February 2020.
GSTR 9/ 9A/ 9C Last Date Extended (FY 2017-18) upto 31 January 2020: CBIC
CBIC further extends 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 31 December 2019 to 31 January 2020. It may be noted that various fields of these forms have already been made optional for simplification of the filing process.
CBIC extends last date for GSTR 9/ 9A/ 9C (FY 2017-18) upto 31 Dec. 2019
CBIC further extends last date for filing of FORM GSTR 9/ 9A and 9C for 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.
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.
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:
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 Form GSTR-9 (normal dealers)/ GSTR-9A (composition dealers) and 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.
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.