Due date for filing GSTR-9 and 9C extended FY 2020-21

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Due date for filing GST annual return in form GSTR-9 and 9C extended till February 28, 2022

Due date for filing GSTR-9 and 9C extended till February 28, 2022

The CBIC vide Notification No. 40/2021 – Central Tax dated December 29, 2021 extended the due date for furnishing GST annual return in form GSTR-9 and self-certified reconciliation statement in form GSTR-9C from December 31, 2021 to February 28, 2022 for the Financial year 2020-2021.

GSTR 9 is an annual return to be filed yearly by taxpayers registered under the Goods and Services Tax (GST). It consists of details regarding the outward and inward supplies made or received under different tax heads. GSTR-9C is a statement of reconciliation between GSTR-9 and the audited annual financial statement

GSTR-9/9C applicability for the Financial year 2020-2021

GSTR 9/9A for Financial Year 2020-2021 is optional for taxpayers having aggregate Annual Turnover up to Rs.2 Cr. vide Notification No. 31/2021-Central Tax Dated : 30th July, 2021 and self certified reconciliation statement in Form GSTR 9C is optional for taxpayers having aggregate Annual Turnover up to Rs.5 Cr vide Notification No. 30/2021–Central Tax | Dated 30th July, 2021

Inward /Outward HSN wise summary:

Taxpayers having aggregate turnover up to INR 5 crores have been exempted from HSN Wise Summary of outward supplies and HSN Wise Summary of Inward supplies wide Notification No. 29/2021-Central Tax Dated : 30th July, 2021

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