CBIC has extended the last date for filing of Annual GST Return in Form GSTR 9 (normal dealers)/ GSTR 9A (composition dealers) and Form GSTR 9C (GST Audit Certificate/ Reconciliation Statement) in respect of FY 2017-18, 2018-19 & 2019-20, from time to time, as detailed here-under:
FY 2019-20: CBIC Extends Last Date for GST Annual Return (GSTR 9/ 9A/ 9C)
CBIC extends last date for filing of Annual GST Return in Form GSTR 9 (normal dealers)/ GSTR 9A (composition dealers) and Form GSTR 9C (GST Audit Certificate/ Reconciliation Statement) in respect of financial year 2019-20, from time to time, as under:
CBIC Central Tax Notification 4/2021 dt. 28/02/2021: Due date extended from 28/02/2021 to 31/03/2021
CBIC Central Tax Notification 95/2020 dt. 30/12/2020: Due date extended from 31/12/2021 to 28/02/2021
FY 2018-19: CBIC Extends Last Date for GST Annual Return (GSTR 9/ 9A/ 9C)
CBIC extends last date for filing of Annual GST Return in Form GSTR 9 (normal dealers)/ GSTR 9A (composition dealers) and Form GSTR 9C (GST Audit Certificate/ Reconciliation Statement) in respect of financial year 2018-19, from time to time, as under:
CBIC Central Tax Notification 15/2020 dt. 23/03/2020: Due date extended upto 30/06/2020
CBIC Central Tax ROD Order 8/2019 dt. 14/11/2019: Due date extended upto 31/03/2020
FY 2017-18: CBIC Extends Last Date for GST Annual Return (GSTR 9/ 9A/ 9C)
CBIC extends last date for filing of Annual GST Return in Form GSTR 9 (normal dealers)/ GSTR 9A (composition dealers) and Form GSTR 9C (GST Audit Certificate/ Reconciliation Statement) in respect of financial year 2017-18, from time to time, as under:
CBIC Central Tax Notification 6/2020 dt. 03/02/2020: Due date extended in a staggered manner (Corrigendum dt. 04/02/2020). For Chandigarh, Delhi, Gujarat, Haryana, Jammu and Kashmir, Ladakh, Punjab, Rajasthan, Tamil Nadu &, Uttarakhand upto 05/02/2020 and for 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 upto 07/02/2020. Above due dates revised for taxpayers of Uttar Pradesh from 05/02/2020 to 07/02/2020, vide the said Corrigendum.
CBIC Central Tax ROD Order 10/2019 dt. 26/12/2019: Due date extended from 31/12/2019 to 31/01/2020
CBIC Central Tax ROD Order 8/2019 dt. 14/11/2019: Due date extended from 30/11/2019 to 31/12/2019
CBIC Central Tax ROD Order 7/2019 dt. 26/08/2019: Due date extended from 31/08/2019 to 30/11/2019
CBIC Central Tax ROD Order 6/2019 dt. 28/06/2019: Due date extended from 30/06/2019 to 31/08/2019
CBIC Central Tax ROD Order 1/2018 dt. 11/12/2018: Due date extended upto 31/03/2019
CBIC Clarification on Optional filing of Annual GST Return (GSTR 9/ 9A) for FY 2017-18/ 2018-19
CBIC has clarified the concerns relating to optional filing of Annual GST Return in Form GSTR 9/ 9A, with reference to waiver/ optional filing allowed for FY 2017-18 and 2018-19 in respect of Taxpayers (including under composition) having turnover upto Rs. 2 crores. However, after due dates of respective years, GST Portal shall not permit furnishing of FORM GSTR 9/9A in such cases.
CBIC GST Circular 124/43/2019 dt. 18/11/2019: Clarification on Optional filing of Annual GST Return (GSTR 9/9A) FY 2017-18 and 2018-19
CBIC notifies exemption from filing GST Return (GSTR 9/ 9C) for OIDAR Services providers
CBIC notifies exemption from furnishing of Annual GST Return (Form GSTR 9)/ Reconciliation Statement (GSTR 9C) in the case of providers of Online Information Database Access and Retrieval (OIDAR) Services, registered under section 24 of the CGST Act 2017 read with rule 14 of the CGST Rules, 2017.
CBIC Central Tax Notification 30/2019 dt. 28/06/2019: OIDAR Services Providers Exempted from Annual GST Return (GSTR 9/ 9C)
| CBIC Updates (GST) |
| Index of GST Circulars, Notifications, Press Releases, Orders, etc. issued by CBIC from 2017 and onwards along with Section-wise/ Rule-wise Text of GST Acts/ Rules: |
| CGST: CGST Act/ Definitions, CGST Rules, GST Forms |
| IGST: IGST Act/ Definitions, IGST Rules |
| UTGST: UTGST Act/ Definitions, UTGST Rules |
| GST Circulars (CGST/ IGST/ UTGST): 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| GST Instructions: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| CGST Notifications: 2024, 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| CGST Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| IGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017 |
| IGST Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| UT Tax/ UTGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017 |
| UT Tax/ UTGST Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| Compensation Cess Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| Compensation Cess Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| CBIC Orders (CGST/ IGST/ UTGST): 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| CBIC Press Releases: 2020, 2019, 2018, 2017 |
| Note: For Official/ updated copy, please visit the CBIC website. |