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New GSTR-9C offline utility tools that were likely to be made available today i.e. 17/12/2019 will now be made available on the 21st of December 2019 as per the latest update. This is the third time that the government has revised the date. The due date for filing of annual returns for FY 2017-18 is 31st December 2019. The government had made changes in the forms of annual return vide notification dated 14/11/2019. However, it has been more than a month and the offline utility tools are still not available. The government has stated that these changes do not impact the current tools required for filing of GSTR-9 and GSTR-9A for FY 17-18. But for GSTR-9C some changes are required in offline tool and online which is under development and are likely to be made available by 21st December 2019

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