1. Due dates of filing of Form GSTR-9 (Annual Return) and Form GSTR-9C (Reconciliation Statement) for Financial Year 2017-18 extended to 31st December 2019.
2. Due dates of filing of Form GSTR-9 (Annual Return) and Form GSTR-9C (Reconciliation Statement) for Financial Year 2018-19 extended to 31st March 2020.
3. No need to fill HSN level information of outward and inward supplies.
4. Not to provide bifurcation of input tax credit availed on inputs, input services and capital goods.
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