Extension of due dates for GST Annual Return and Reconciliation Statement for FY 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^st 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^st October 2020 to 31^st 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 upto Rs. 5 crore.

Download Notification Click Here >>

• Penalty u/s 271B deleted as assessee was unaware of Tax Audit Provision
• Provisional empanelment status of CA firms/LLPs with CAG for 2023-24
• e-Appeals Scheme 2023 notified. Procedure for disposal of appeals by JCIT(Appeals)
• A Reasonable limitation period applicable to Order u/s 206C for failure to deduct TCS
• Preparation & uploading fake ITR by Chartered Accountant. ITAT remands case