GST Annual Return Due Dates

Last updated on December 3rd, 2022 at 07:12 pm

GST Annual Return Due Dates

Financial Year 2021-22

The due date for furnishing GST Annual Return in FORM GSTR-9 & self-certified reconciliation statement in FORM GSTR-9C for the financial year 2021-22 is 31st December 2022.

Notification/Removal of Difficulty Order passed for Annual Returns of FY 2021-22

⇒ Form GSTR 9 for taxpayers having AATO up to Rs 2 Crores was exempted for FY 2021-22 – CGST Notification no. 10 dated 5^th July 2022

⇒ Form GSTR 9A for composition taxpayers was disabled for FY 2021-22., after the introduction of the yearly return in Form GSTR 4 from FY 2019-20 onwards.

Financial Year 2020-21

The due date for furnishing GST Annual Return in FORM GSTR-9 & self-certified reconciliation statement in FORM GSTR-9C for the financial year 2020-21 has been extended from 31st December 2021 to 28th February 2022.

Notification/Removal of Difficulty Order passed for Annual Returns of FY 2020-21

⇒ Form GSTR 9 for taxpayers having AATO up to Rs 2 Crores was exempted for FY 2020-21. – CGST Notification no. 31 dated 31st July 2021.

⇒ Form GSTR 9A for composition taxpayers was disabled for FY 2020-21, after the introduction of the yearly return in Form GSTR 4 from FY 2019-20 onwards.

⇒ Form GSTR 9C, the annual reconciliation statement from FY 2020-21 and onwards was supposed to be self-certified instead of getting it certified from a Chartered Accountant – CGST Notification no. 29 dated 30th July 2021 & sub-rule (3) of Rule 80 was substituted vide CGST Notification no. 30 dated 30th July 2021.

⇒ Due date for GSTR 9 and GSTR 9C were extended from 31st Dec 2021 to 28th Feb 2022 – CGST Notification no. 40 dated 29th December 2021

Financial Year 2019-20

Notification/Removal of Difficulty Order passed for Annual Returns of FY 19-20

⇒ Form GSTR 9 for taxpayers having AATO up to Rs 2 Crores was made optional for FY 2019-20. But if not filed within the due date it shall be deemed to be furnished on the due date.  – CGST Notification no. 77 dated 15th October 2020.

⇒ Form GSTR 9A for composition taxpayers was disabled for FY 2019-20 onwards after the introduction of the yearly return in Form GSTR 4.

Financial Year 2018-19

Notification/Removal of Difficulty Order passed for Annual Returns of FY 2018-19

⇒ Form GSTR 9 for taxpayers having AATO up to Rs 2 Crores was made optional for FY 2018-19. But if not filed within the due date it shall be deemed to be furnished on the due date. – CGST Notification no. 47 dated 9th October 2019

⇒ Form GSTR 9A for composition taxpayers was made optional for FY 2018-19. But if not filed within the due date it shall be deemed to be furnished on the due date. – CGST Notification no. 47 dated 9th October 2019

⇒ Form GSTR 9C was made mandatory for taxpayers having AATO of more than Rs 5 crores for FY 2018-19 – CGST Notification no. 16 dated 23rd March 2020 [AATO limit for GST Audit was increased from Rs 2 Crores to Rs 5 Crores]

Financial Year 2017-18

Notification/Removal of Difficulty Order passed for Annual Returns of FY 2017-18 

⇒ Form GSTR 9 for taxpayers having AATO up to Rs 2 Crores was made optional for FY 2017-18. But if not filed within the due date it shall be deemed to be furnished on the due date. – CGST Notification no. 47 dated 9th October 2019

⇒ Form GSTR 9A for composition taxpayers was made optional for FY 2017-18. But if not filed within the due date it shall be deemed to be furnished on the due date. – CGST Notification no. 47 dated 9th October 2019

Different Due Dates for GSTR9 and 9C for different groups of States & Union Territories

You may also like:

⇒ GST Annual Return for regular taxpayers – GSTR 9

⇒ GST Annual Return for composition taxpayers – GSTR 9A

⇒ GST Annual Return for composition taxpayer – GSTR 4

⇒ GST Reconciliation Statement/GST Audit – GSTR 9C

⇒  Late fees applicable for GSTR 9, 9A & 9C

⇒ AATO limit for GST Audit/Annual Reconciliation Statment in Form GSTR 9C  increased to Rs 5 Crores from Rs 2 Crores from AY 2018-19.

⇒ Small Taxpayers having AATO up to Rs 2 Crores were exempted from filing GSTR 9 from FY 2017-18 onwards.

⇒ Composition taxpayers were granted a waiver from furnishing GSTR 9A from FY 2012-18 onwards

⇒ E-commerce operators are required to file Annual Returns in Form GSTR 9B as per section 52(5) read with Rule 80(2). But the form has not been notified yet by CBIC.

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CA Ankita Khetan

Founder at Financepost.in

Chartered Accountant in practice, DipIFRS (from ACCA, UK), Post Graduate in Commerce, Certified Independent Director (from IICA), and holds a certification in Forex and Treasury Management course (by ICAI).

She can be contacted at info.financepost@gmail.com

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