GST Annual Return Due Date for FY 2018-19 extended to 31st October 2020

GST Annual Return Due Date for FY 2018-19 extended

The due date of furnishing the GST Annual Return (FORM GSTR 9,9A and 9B) and GST Audit (FORM GSTR 9C) for the financial year 2018-19 has been extended by one month to 31st October 2020 from  30th September 2020.

The announcement for the due date extension was done on the official twitter handle of CBIC. A CGST Notification no. 69 dated 30th September 2020 has been issued for the same. 

Note: If you refer to the wordings used in the tweet, the Model Code of Conduct was effective only from 25th September 2020. If the Government intended to extend the date earlier they could have. but it has become a tradition to extend the date on the last day and not consider the demands of professionals and industry at large.

Notification/Removal of Difficulty order issued for notifying the date of furnishing Annual Returns & Audit Report for FY 2018-19

GSTR 9 – Annual GST Return for regular taxpayers

The due date for furnishing Annual Return (GSTR 9) for a regular taxpayer for the financial year 2018-19 is extended to 31st October 2020 from 30th September 2020 from 30th June 2020 from 31st March 2020.

Note: Earlier furnishing of Annual Return for regular taxpayers whose aggregate annual turnover is up to Rs. 2 crores in a financial year was made optional for financial years 2017-18 and 2018-19 vide a CGST Notification no. 47 dated 9th October 2019 based on the decision taken in 37th GST Council Meeting. The notification also stated that if the return is not furnished before the due date it shall be deemed to be furnished on the due date.

GSTR 9C – Annual Audit for regular taxpayers whose annual turnover exceeds Rs 5 crores during the financial year. 

The due date for furnishing Annual Audit/ Reconciliation Statement (GSTR 9C) for a regular taxpayer whose annual turnover is more than Rs. 5 crores for the financial year 2018-19 is extended to 31st October 2020 from 30th September 2020 from 30th June 2020 from 31st March 2020.

Note: GST Audit/ Reconciliation Statement in Form GSTR 9C is mandatory to be furnished only for the taxpayers whose aggregate annual turnover exceeds Rs. 5 Crores in the financial year. The turnover limit was increased from Rs 2 Crores to Rs 5 Crores vide a CGST Notification no. 16 dated 23rd March 2020.

GSTR 9A – Annual GST Return for composition taxpayers

The due date for furnishing Annual return by composition taxpayers (GSTR 9A) for the financial year 2018-19 is extended to 31st October 2020 from 30th September 2020 from 30th June 2020 from 31st March 2020.

Note: Composition taxpayers were granted a waiver from furnishing the GST Annual Return in Form GSTR 9A for the financial year 2018-19 vide a CGST Notification no. 47 dated 9th October 2019 based on the decision taken in 37th GST Council Meeting.  Do note that if the return is not furnished before the due date it shall be deemed to be furnished on the due date. 

GSTR 9B – Annual GST Return for e-commerce operators 

The due date for furnishing annual return by e-commerce operators taxpayers (GSTR 9B)  for the financial year 2018-19 is extended to 31st October 2020 from 30th September 2020 from 30th June 2020 from 31st March 2020.

Note: Annual return in Form 9B was not required to be furnished by e-commerce operators for the financial year 2017-18 as the provisions of section 52 was made effective from 01st Oct 2018. 

Due dates for the following returns for FY 2018-19

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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).

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

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