Due date for GST Annual Return & GST Audit for FY 2017-18

Due date for GST Annual Return & GST Audit extended
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Due date for GST Annual Return & GST Audit extended 

CBIC further extends the due date for GSTR 9 and GSTR 9C

The decision to extend the due date of GST Annual Return and Reconciliation Statement filing for the Financial year 2017-18 was taken on 31st January 2020. Considering the difficulties faced by taxpayers and the GSTN portal started showing error and return filing was practically not possible. Considering all the technical glitches on the website and the hardships faced by taxpayers, the due date for GSTR 9, GSTR 9A and GSTR 9C is extended to 3rd/5th/7th February 2020.  Due dates will be different for different states. 

The due date for furnishing of Annual Return in the Form GSTR-9/9A and Reconciliation Statement in FORM GSTR-9C for the financial year 2017-18 has been extended from 31st January 2020 to 3rd/5th/7th February 2020.

Due date for GSTR9,9A and 9C in a staggered manner for different groups of States & Union Territories

Name of state Due date for GSTR 9,9A and 9C
Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Puducherry, Telangana, Andhra Pradesh, Other Territory 3rd February 2020
Jammu and Kashmir, Himachal Pradesh, Punjab, Chandigarh, Uttarakhand, Haryana, Delhi, Rajasthan, Gujarat 5th February 2020
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

However, the due date for furnishing of Annual Return in the Form GSTR-9/9A and Reconciliation Statement in FORM GSTR-9C for the financial year 2018-19 remains 31st March 2020.

Announcement for due date extension was done by the official twitter handle of CBIC.

  • Press release by the Ministry of Finance is awaited in this regard. 
  • Removal of Difficulty order for the due date extension is still awaited.

 

Following Removal of Difficulty Orders have been passed for extension of due date of Annual Return and Reconciliation Statement

Due Date extended to Government Announcement
31st December’18 As per section 44 of CGST Act 2017
31st March’19 ROD No. 1 dated 11.12.18 
30th June’19 ROD No. 3 dated 31.12.18 
31st August’19 ROD No. 6 dated 28.06.19
30th November’19 ROD No. 7 dated 26.08.19 
31st December’19 ROD No. 8 dated 14.11.19 
31st January 2020 ROD No. 10 dated 26.12.19
    3rd/5th/7th February 2020 Tweet dated 31.01.2020

 

 

Due dates for the following returns for FY 2017-18

Return Who has to file? Due Date
GSTR 9 Regular taxpayer  3rd/5th/7th February 2020
GSTR 9C If T/0 exceeded Rs. 2 Cr.  3rd/5th/7th February 2020
GSTR 9A Composition taxpayer  3rd/5th/7th February 2020


 

Click here to download the last official press release of due date extension to 31.12.19 issued by the Ministry of Finance on 14th November 2019.

Click here to download the last Removal of Difficulty order no. 8 where date was extended to 31.12.19 dated 14th November 2019


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About CA Ankita Khetan 165 Articles
Ankita is a Chartered Accountant in practice and holds a Diploma in IFRS (from ACCA, UK). She is also a Commerce PG and Certified Independent Director (from IICA). She holds a certification in Forex and Treasury Management. Her area of expertise is GST and Income tax. She is passionate about reading, writing, and sharing knowledge on areas related to finance and taxation.

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