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Government on the 14th of November decided 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 also decided to simplify these forms by making various fields of these forms as optional.

As per section 44(1) of the Central Goods and Service Tax Act, 2017 every registered person other than the Input Service Distributor, a person paying tax under section 51 or section 52 and a casual taxable person is required to furnish an annual return for every financial year electronically on or before 31st December following the end of such financial year. However, due to the technical issues being faced by the taxpayers and considering the complexities of the form, the taxpayers could not file the annual return for the period from the 1st of July, 2017 to the 31st of March 2018. 

Extension of GST Annual Return: Much needed relief

Considering the difficulties faced by the taxpayers the Central Board of Indirect Taxes and Customs in exercise of the powers conferred by section 172 of the Central Goods and Service Tax Act, 2017 had earlier extended the due date from 31st December 2018 to 31st August 2019. Now the board has further extended this date by three months to 30th November 2019, this is the second extension of the deadline.


The Tax Practitioners on behalf of all the taxpayers had requested such extension so that all the compliances can be met with. The practitioners cited that there is still a lot of confusion among the taxpayers about the information that needs to be filled as this is the first annual return under GST Act. Also, frequent changes have been made in the software which needs to be to be updated regularly by the Chartered Accountants and the Tax Practitioners due to which improper time is left to meet the compliances. 


Thus extension of the due date was very much required for the ease of the taxpayers. Do you think the extension of due date will help to beat the complexities of GSTR-9 forms or should the government take an initiative to make them trader friendly?

Click here to attend GST Annual Returns and Reconciliation webinar with the GST faculty from Ministry of MSME

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