GST Annual Return Due Dates

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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.

Form

Who has to file Due Date
Form GSTR 9 Regular taxpayer if AATO>Rs 2 Crores

31st Dec 2022

Form GSTR 9C

Regular taxpayer if AATO>Rs 5 Crores

31st Dec 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 5th 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.

Form

Who has to file

Due Date

Form GSTR 9

Regular taxpayer if AATO>Rs 2 Crores

28th Feb 2022

Form GSTR 9C

Regular taxpayer if AATO>Rs 5 Crores

28th Feb 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

Form

Who has to file Due Date
Form GSTR 9 Regular taxpayer

31st Mar 2021

Form GSTR 9C

Regular taxpayer if AATO>Rs 5 Crores

31st Mar 2021

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.

Notifications for due date extensions

Extended Due Date 

 CGST Notification no. 04 dated 28.02.2021

31st Mar 2021

 CGST Notification no. 95 dated 30.12.2020

28th Feb 2021



Financial Year 2018-19

Form

Who has to file Due Date
Form GSTR 9 Regular taxpayer

31st Dec 2020

Form GSTR 9C

Regular taxpayer if AATO>Rs 5 Crores 31st Dec 2020
Form GSTR 9A Composition Taxpayer

31st Dec 2020

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]

 

Notifications for date extensions

Extended Due Date

CGST Notification no. 80 dated 28.10.2020

31st Dec 2020

CGST Notification no. 69 dated 30.09.2020

31st Oct 2020

CGST Notification no. 41 dated 05.05.2020

30th Sep 2020

CGST Notification no. 15 dated 23.03.2020

30th Jun 2020

Removal of Difficulty Order No. 8 dated 14.11.2019

31st Mar 2020



Financial Year 2017-18

Form

Who has to file Due Date
Form GSTR 9 Regular taxpayer

5th/7th Feb 2020

Form GSTR 9C

Regular taxpayer if AATO>Rs 2 Crores 5th/7th Feb 2020
Form GSTR 9A Composition Taxpayer

31st Jan 2020

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

Notifications for date extensions

Extended Due Date

 CGST Notification No. 06/2020 dated 03.02.2020

5th/7th Feb 2020

 Removal of Difficulty Order No. 10 dated 26.12.2019

31st Jan 2020

 Removal of Difficulty Order No. 8 dated 14.11.2019 

31st Dec 2019

 Removal of Difficulty Order No. 7 dated 26.08.2019 

30th Nov 2019

 Removal of Difficulty Order No. 6 dated 28.06.2019

31st Aug 2019

 Removal of Difficulty Order No. 3 dated 31.12.2018 

30th Jun 2019

 Removal of Difficulty Order No. 1 dated 11.12.2018 

31st Mar 2019

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

Principal place of business is in the following States or Union Territories 

Extended Due Date

Chandigarh, Delhi, Gujarat, Haryana, Jammu and Kashmir, Ladakh, Punjab, Rajasthan, Tamil Nadu, Uttarakhand

5th Feb 2020

Andaman and Nicobar Islands, Andhra Pradesh, Arunachal Pradesh, Assam, Bihar, Chhattisgarh, Dadra and Nagar Haveli, and Daman and Diu, Goa, Himachal Pradesh, Jharkhand, Karnataka, Kerala, Lakshadweep, Madhya Pradesh, Maharashtra, Manipur, Meghalaya, Mizoram, Nagaland, Odisha, Puducherry, Sikkim, Telangana, Tripura, Uttar Pradesh, West Bengal, Other Territory.

7th Feb 2020


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.

CA Ankita Khetan
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