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Indirect Tax Alert: GST - Extension of due dates for filing FORM GSTR 9 (Annual return) and GSTR 9C (Audit report) – FY 2018-19

26 October 2020

The government has been receiving a number of representations regarding the need to extend the due dates for filing Annual Return (FORM GSTR-9) and Reconciliation Statement (FORM GSTR-9C) for 2018-19 on the grounds that on account of the COVID-19 pandemic related lockdowns and restrictions, normal operations of businesses have still not been possible in several parts of the country. It has been requested that the due dates for the same be extended beyond 31 October 2020 to enable businesses and auditors to comply in this regard.

In view of the same, on the recommendations of the GST Council, it has been decided to extend the due dates for filing Annual Return (FORM GSTR-9/GSTR-9A) and Reconciliation Statement (FORM GSTR-9C) for Financial Year 2018-19 from 31 October 2020 to 31 December 2020. Notifications to give effect to this decision are yet to be released.

It may be noted that filing of Annual Return (FORM GSTR-9 / GSTR-9A) for 2018-19 is optional for taxpayers who had aggregate turnover below INR 20 million. The filing of Reconciliation Statement in FORM 9C for 2018-19 is also optional for taxpayers having aggregate turnover up to INR 50 million.

[Press Release Ministry of Finance dated 24 October 2020]