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.
The announcement has been made in 31st GST council meeting held on 22ndDecember, 2018 that the due date for GST annual return has been extended to 30th June 2019.
The Government had earlier extended the last date for filing annual returns to 31st March, 2019 from 31st December, 2018 as at that time the format for filing of GST annual return is not available anywhere even not on GST portal.
Now the further extension of 3 months i.e., upto 30th June, 2019 would give reasonable time to the industry to appropriately file these returns and to provide a reasonable time for the industry to collate the information required to be disclosed in the forms.
The press release also stated that the relevant forms i.e., Form GSTR-9, Form GSTR-9A and Form GSTR-9C shall be made available on the GST portal shortly.
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