CBIC Extends Last Date for Filing Annual Return in GSTR-9, GSTR 9C for 2018-19 to October 31

The Central Board of Indirect Taxes and Customs (CBIC) has informed that the due date for filing annual return in GSTR-9 and GSTR 9C for 2018-19 has been pushed back from September 30 to October 31.

“After obtaining due clearances from the Election Commission in view of the Model Code of Conduct, Government has extended due date for furnishing Annual Return in GSTR-9 and GSTR 9C for 2018-19 from 30.09.2020 to 31.10.2020,” tweeted the CBIC.

GSTR 9 is a document containing the information about all supplies made and received under various tax heads like CGST, SGST and IGST in the entire financial year along with turnover and audit details for the same. It has to be filed once a year by a registered taxpayer.

On the other hand, GSTR 9C audit form was introduced for the taxpayers whose turnover is more than Rs 2 crore. It is also filed annually.

Those furnishing GSTR 9 should have a 15 digit PAN based GSTIN and have aggregated turnover of their business more than Rs 20 lakh. This return covers all registered taxpayers under GST except those who carry a Unique Identification Number (UIN) and are non-resident taxpayers.

There are four types of annual returns that come under the ambit of GST law: GSTR 9, GSTR 9A, GSTR 9B and GSTR 9C.

Earlier this month, the Institute of Chartered Accountants of India (ICAI) requested the GST Council to defer deadline of 2018-19 GST annual return filing by three months till December 31.

In an attempt to drive its point home, the ICAI asserted that the majority of the offices are working only partially in light of the COVID-19 situation.

In its representation to the GST Council, it said that pushing back of the last date would provide needed relaxation to the trade-in grappling with circumstances arising out of the COVID-19 pandemic.

The central government in May had extended the last date for filing of the annual GST return for 2018-19 by three months till September.