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

Government of India  Ministry of Finance  

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.

Due Date for GSTR-9 for FY 2018-19:

• What is GSTR-9?

  • GSTR-9 is the Annual Return i.e. Form GSTR-9, specified under section 44 of the CGST Act, 2017 read with rule 80 of the CGST Rules, 2017. Read about turnover criteria for GSTR-9/9C for the FY 2018-19.

• Original Due Date for FY 2018-19:

  • Under the GST Act, the original due date for filing GSTR-9 for FY 2018-19 is typically 31st December of the following financial year, i.e., 31st December, 2019. However, due to challenges (including technical issues and the COVID-19 pandemic), the GST Council and Central Board of Indirect Taxes and Customs (CBIC) extended this deadline multiple times.

• History of extensions of GSTR-9/9C due date FY 2018-19 :

  • The due date for GSTR-9 (and GSTR-9C) for FY 2018-19 was extended several times: