Last Date Extended for Annual GST Return (GSTR 9/ 9C) for FY 2020-21: CBIC

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 (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, vide Central Tax Notification 40/2021, 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/ 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.

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Exemption from Audited GSTR 9C (FY 2020-21): Annual GST Return on Self Certification basis

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