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 |
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