The due date for filing GSTR-9/9C for FY 2018-19 extended to 31/12/2020

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 Statement for 2018-19  

The Government has been receiving a number of representations regarding need to extend due date for filing Annual Return (FORM GSTR-9) and Reconciliation Statement (FORM GSTR-9C) for 2018-19 on the grounds that on account of the COVID-19 pandemic related lockdown and restrictions, normal operation of businesses have still not been possible in several parts of the country. 

It has been requested that the due dates for the same be extended beyond 31. October 2020 to enable the businesses and auditors to comply in this regard. 

In view of the same, 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 31. October 2020 to 31st December, 2020.  Notifications to give effect to this decision would follow. 

It may be noted that filing of Annual Return (FORM GSTR-9/ GSTR-9A) for 2018-19 is optional for taxpayers who had aggregate turnover below Rs. 2 Crore. The filing of reconciliation Statement in FORM 9C for 2018-19 is also optional for the taxpayers having aggregate turnover up to Rs. 5 Crore.

Official Notification for extension of due date of GST annual return for FY 2018-19
CBIC issued notification no 80/2020-CGST dated 28th October 2020 to give effect to the due date extension 


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