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December 30, 2021
Form GSTR 9 & GSTR 9C due date extended again
What is form GSTR 9?
All the taxpayers registered under GST are required to file their annual return in a particular form. That form is called the GSTR 9.
What is form GSTR 9C?
GSTR 9C is a statement of reconciliation between the Annual returns filed in GSTR 9 for a financial year and the figures as per the audited annual financial Statements of the taxpayer.
Important update on the further extension of GST Annual Audit for FY 2020-21
On the recommendations of the GST Council, The CBIC has decided to extend the due date for GSTR 9 and GSTR 9C for Financial Year 2020-21 from December 31,2021 to February 28,2022.
Due date Extension for GSTR 9 and GSTR 9C for FY 2018-19
Recently due to the COVID 19 pandemic situations prevailing in the country, the Government has further extended the due date for filing of Form GSTR 9 and GSTR 9C for the Financial Year 2018-19 to 31st October, 2020.
Extension of Due date of filing of Form GSTR 9 and GSTR 9C for Financial year 2018-19
In the 39th GST Council meeting, the decision was taken to extend the due date for GSTR 9 and GSTR 9C for the financial year 2018-19.
- The deadline for Form GSTR 9 & 9C for the Financial year 2018-19 is extended to 30th June, 2020.
- Also, Late fees will not be levied for delayed filing (late fees) of the Annual return Form GSTR 9 and the Reconciliation Statement Form GSTR 9C for financial year 2017-18 and 2018-19 for taxpayers with aggregate turnover less than Rs.2 crore.
- That means filing GSTR 9C is optional for the taxpayers having the turnover of less than Rs. 5 crores.
Earlier the due date for GSTR 9 and GSTR 9C for the Financial year 2018-19 was 31st March, 2020
Extension of Due date of filing of Form GSTR 9 and GSTR 9C for Financial year 2017-18- in Staggered manner
on January 31, 2020 late at night around 10:30 PM via a tweet, CBIC announced the extension of Due date of GSTR 9 and GSTR 9C for Financial year 2017-18. Now the taxpayers will be able to file their GSTR 9 & GSTR 9C in a staggered manner for different groups of States to 3rd, 5th and 7th February 2020 as under.
Group 1: Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Puducherry, Telangana, Andhra Pradesh, Other Territory – 3rd February 2020
Group 2: Jammu and Kashmir, Himachal Pradesh, Punjab, Chandigarh, Uttarakhand, Haryana, Delhi, Rajasthan, Gujarat- 5th February 2020
Group 3: Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Andaman & Nicobar Islands, Jharkhand, Odisha, Chhattisgarh, Dadra and Nagar Haveli and Daman and Diu, Lakshadweep, Madhya Pradesh, Uttar Pradesh- 7th February 2020
This decision was taken considering the difficulties faced by the taxpayers in filing the Form GSTR 9 and GSTR 9C
Extension of Due date of filing of Form GSTR 9 and GSTR 9C for Financial year 2017-18 & 2018-19
A great relief for all the taxpayers registered under GST. The Central Board of Indirect Taxes and Customs confirms that the Government has extended the due date for the filing of Form GSTR 9(Annual return) and Form GSTR 9C(Reconciliation Statement) to 31st January, 2020 for the Financial year 2017-18. Earlier the Due date for Form GSTR 9 for financial year 2017-18 was changed to 31st December, 2019 from 30th November, 2019.
This decision was taken in the 38th GST council meeting which was held on 18th December, 2019.
The decision was supposedly taken to allow more time to taxpayers to use the offline tool of GSTR 9C which is going to be made available on 21st December, 2019.
Also the due date for GST returns extended till 31st December, 2019. for certain category of taxpayers of some North Eastern States for the month of November 2019.
The Government also extended the due date of filing of Form GSTR 9 and GSTR 9C for the financial year 2018-19 to 31st March,2020. Earlier the due date for the same was 31st December, 2019.
It has also decided to simplify these forms by making various fields of these forms as optional. CBIC expects that with these changes and the extension of deadlines, all the GST taxpayers would be able to file their Annual Returns along with Reconciliation Statement for the financial year 2017-18 and 2018-19 in time.
After the expiry of the respective due date, the taxpayers will have to pay the additional 100 rs. Per day till the time they file the form GSTR 9 and GSTR 9C. That means late fees of Rs 100 under CGST and Rs 100 under SGST will be applicable in case of delay. Thus, the total liability of the taxpayers would be Rs 200 per day of default.
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