CBIC has extended the last date for filing of Annual GST Return (GSTR 9/ 9C) for Financial Year 2020-21, from 31/12/2021 to 28/02/2022, vide CGST (10th Amendment) Rules 2021, vide Central Tax Notification 40/2021, i.e. now the Annual GST Return (GSTR 9/ 9C) due date, for FY 2020-21 is 28/02/2022, after the extension.
CGST Rule 80 on ‘Annual Return’ has been amended to extend the due date for furnishing annual return (FORM GSTR-9) and self-certified reconciliation statement (FORM GSTR-9C) for the financial year 2020-21 from 31/12/2021 to 28/02/2022.as under:
i) Sub-rule (1A) has been inserted to provide that annual return in Form GSTR-9 for FY 2020-21 can be furnished upto 28/02/2022; and
ii) Sub-rule (3A) has been inserted to provide that self-certified reconciliation statement in Form GSTR-9C can be furnished along with GSTR-9, upto 28/02/2022.
In view of the fact that the deadline for Tax Audit under Income Tax Act, 1961 has already been extended upto 15/01/2022, it was being demanded that additional time is required for preparation and filing of Annual GST Return (Form GSTR 9) with necessary self certified Reconciliation Statement (Form GSTR 9C), after completion of the audit/ tax audit work since the same only will finalise the figures of Turnover, ITC, etc. for FY 2020-21.
So this is a very good news for seekers of extension of due date for filing of Annual GST Return/ Reconciliation Statement in Form GSTR 9/ 9C for financial year 2020-21.
CBIC Central Tax Notification 40/2021 dt. 29/12/2021: CGST (10th Amendment) Rules 2021 notified; last date extended from 31/12/2021 to 28/02/2022 for filing of Annual GST Return (GSTR 9/ 9C) FY 2020-21
Further, CGST Rules 36, 95, 142, 154, 159 & GST Forms DRC-10/ 11/ 12/ 22/ 23, APL-01 have been amended and new CGST Rules 80(1A) & (3A), 144A (Recovery of penalty by sale of goods or conveyance detained or seized in transit) & new GST Form DRC-22A have been inserted, mostly w.e.f. 01/01/2022.
Exemption from Audited GSTR 9C (FY 2020-21): Annual GST Return on Self Certification basis
In view of the fact that the due dates for Tax Audit/ ROC Annual Return had to be extended and the work was going on upto 15/02/2022. Now we have started preparing the Annual GST Return, which requires detailed account reconciliations with the suppliers and buyers from GST point of view. Therefore it is requested that the CBIC/ MoF should consider further extension of deadline upto 31/03/2022 for filing of GSTR 9/ 9C in respect of FY 2020-21.
ICAI has requested CBIC for exemption from late fee on GSTR 9/ 9C filing upto 31/03/2022.
@Gautam: Why ICAI is doing so? Then what is the role of Trade/ Industry Unions? By the way, is there any significant role left for CAs/ ICAI is 9C certification? It’s high time for self analysis by the CBIC/ GOI also.
It’s right, specially for small, medium businesses.
Dear CBIC/ GOI, kindly extend due date of filing GSTR 9/ 9C upto 31/03/2022.
Dear CBIC/ GOI, requesting here to please look into the matter and kindly extend the due date of filing GSTR 9/ 9C for FY 2020-21 upto 31/03/2022. Thanks
Is any revenue collection target linked with GSTR 9/9C filing for FY 2020-21? If no, then what exactly is the reason behind not extending the deadline in the given circumstances? Can someone enlighten me?
What is the amount of late fee payable (per day) for delayed filing of GSTR-9/ 9C, as may be applicable in view of no notification for extension of the deadline from 28/02/2022?
@Anita: Late fee for GSTR 9 is Rs. 200/day (max 0.25% of turnover) and for GSTR 9C there is no specific provision (i.e. subject to general penalty of Rs. 25K).