The Central Board of Indirect Taxes and Customs (CBIC) has extended the deadline for filing the Annual Return and Reconciliation Statement forms to December 31, 2020 from October 31.
The Central Board of Indirect Taxes and Customs (CBIC) has extended the deadline for filing GSTR-9 for FY19 to December 31, 2020.
"It has been decided to extend the due date for filing Annual Return (FORM GSTR-9/GSTR-9A) and Reconciliation Statement (FORM GSTR-9C) for Financial Year 2018-19 from 31st October 2020 to 31st December 2020," CBIC said in a statement.
CBIC said it extended the deadline for filing the above Goods and Services Tax Returns (GSTR) forms in view of the COVID-related business disruptions.
GSTR-9C is a reconciliation statement between the annual returns filed in GSTR-9 and the taxpayer's audited annual financial statements.
Filing GSTR-9/GSTR-9A for FY19 is optional for taxpayers with an aggregate turnover of less than Rs 2 crore. Form 9C is optional for taxpayers with an aggregate turnover of up to Rs 5 crore.