The Central Board of Indirect Taxes and Customs (CBIC) has extended the deadline for filing annual returns (GSTR-9/9A) and reconciliation statements (GSTR-9C) for the financial year 2018-19. The new due date is now 31st December 2020, extended from the original deadline of 31st October 2020. This decision was made based on recommendations from the GST Council, acknowledging the difficulties businesses faced due to COVID-19 related restrictions.
On the recommendations of the GST Council, it has been decided to extend the due date for filing Annual Return (FORM GSTR-9/GSTR-9A) and Reconciliation Statement (FORM GSTR-9C) for Financial Year 2018-19 from 31stOctober 2020 to 31st December 2020. Read the official announcement below:
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
New Delhi the 24. October 2020
Extension of due dates for Annual Return and Reconciliation Statem
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FAQ :
The due date for filing Form GSTR-9/GSTR-9A and Form GSTR-9C for the financial year 2018-19 has been extended to 31st December 2020.
This extension specifically applies to the financial year 2018-19.
The due date has been extended due to representations received regarding the need for more time, citing difficulties faced by businesses and auditors because of COVID-19 pandemic-related lockdowns and restrictions.
Filing of annual return (Form GSTR-9/GSTR-9A) for FY 2018-19 is optional for taxpayers whose aggregate turnover was below Rs. 2 Crore.
Yes, the filing of the reconciliation statement in Form GSTR-9C for FY 2018-19 is optional for taxpayers with an aggregate turnover of up to Rs. 5 Crore.