The Central Board of Indirect Taxes and Customs (CBIC) has extended the due dates for the Annual GST Declaration (GSTR-9) and the Reconciliation Declaration (GSTR-9C) for 2018-19 to 31S t December 2020.
The Government has been receiving a series of statements about the need to extend the deadline for the submission of the Annual Statement (FORM GSTR-9) and the Reconciliation Statement (FORM GSTR-9C) for 2018-19 with the argument that a Because of the COVID-19 blockade and restrictions related to the pandemic, the normal operation of companies has not yet been possible in various parts of the country. It has been requested that the terms thereof be extended beyond October 31, 2020 so that companies and auditors can comply in this regard.
In view of the same, following the recommendations of the GST Council, it has been decided to extend the deadline for the presentation of the Annual Declaration (FORM GSTR-9 / GSTR-9A) and the Reconciliation Declaration (FORM GSTR-9C) for the Fiscal Year 2018 -19 from October 31 ″, 2020 to December 31, 2020. Notifications to give effect to this decision would follow.
It should be noted that the filing of the annual return (FORM GSTR-9 / GSTR-9A) for 2018-19 is optional for taxpayers who had aggregate turnover below Rs. 2 crore. Filing of Reconciliation Statement on FORM 9C for 2018-19 is also optional for taxpayers who have total billing up to Rs. 5 crore.
