The GSTR-9 is an annual return which is required to be filed once in a year on or before 31st December of the following year (i.e., for F.Y. 17-18 due date is 31stDecember, 2018) by the registered taxpayers.
It contains the details of all supplies made and received under various tax heads i.e., CGST, SGST and IGST during the entire year. This annual return basically consolidates the information furnished in monthly/quarterly returns filed during the year.
GSTR-9A needs to be filed by person registered under composition scheme.
GSTR-9C is a reconciliation statement between GSTR-9 (GST Annual Return) and the audited annual financial statements by taxpayers having turnover of more than Rs. 2 Crores. For detailed information read our article on - GSTR-9C – GST Reconciliation Statement.
CBIC (Central Board of Indirect Taxes and Custom) has notified that the due date for filing GST Annual Returns i.e., Form GSTR-9, Form GSTR-9A and Form GSTR-9C has been extended up to 31stMarch, 2019 for the Financial Year 2017- 2018.
The decision to extend the due date of filing GST Annual Returns comes when CAIT (Confederation of All India Traders) urged Finance Minister to extend the due date as the format of filing of GST Annual Return is not available anywhere even not on GST portal. Under such circumstances it will not be possible for traders to file their GST Annual Return within the stipulated time and as an immediate measure the date has been extended upto 31stMarch, 2019 for F.Y 2017- 2018.
FORM GSTR-9 and FORM GSTR-9A have been notified vide notification No. 39/2018-Central Tax, dated 04.09.2018 while FORM GSTR-9C has been notified vide notification no. 49/2018-Central Tax, dated 13.09.2018 as part of the CGST Rules.
The competent authority has decided to extend the due date for filing FORM GSTR-9, FORM GSTR-9A and FORM GSTR-9C till 31st March, 2019. The requisite FORMs shall be made available on the GST common portal shortly. Relevant order is being issued.
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