is GST applicable on sale purchase of Animals other than hourse? GST registration is required for person dealing in only sale purchase of animals other than hours?
Filing of FORM GSTR-9C for the Financial Year 2019-20 is not yet opened in the GST Common Portal. As per the Provision of Section 44 of the CGST Act 2017, the Due Date to file Annual Return and Reconciliation Statement ( GSTR-9 & GSTR-9C ) is 31st December of the following year.
So for FY 2019-20, it would be 31st December 2020 ( 31.12.2020 ). Not yet extended. Everyone is busy with FY 2018-19 GSTR-9 and GSTR-9C.
Kindly note that the Due Date to file FORM GSTR-9 & FORM GSTR-9C for FY 2018-19 has been extended to 30th September 2020 ( 30.09.2020 ) vide Notification No. 41/2020 - Central Tax, dated 05.05.2020.