Extension of due dates of filing of Form GSTR-9 (Annual Return) and Form     GSTR-9C (Reconciliation Statement) for FY 2017-18 to 31/12/2019  & for     FY 2018-19  to 31/03/2020     Simplification of filling process

We would like to inform you “Central Board of Indirect Taxes and Customs (CBIC)”  has extended the due dates of filing of Form GSTR-9 (Annual Return) and Form GSTR-9C (Reconciliation Statement) for Financial Year 2017-18 to 31st  December 2019 and for Financial Year 2018-19 to 31st  March 2020. The Government has also decided to simplify these forms by making various fields of these forms as optional.

 

You might be aware that, that earlier the last date for filing of GSTR-9 and GSTR-9C for Financial Year 2017-18 was 30th November 2019 while that for Financial Year 2018-19 was 31st December 2019.  

 

As a relief to  taxpayers, the government has extended the due dates for filing GST annual returns (GSTR-9) and reconciliation statement (GSTR-9C) for financial year 2017-18 to 31st December 2019 and for the financial year 2018-19, to 31st March 2020.   In this regard CBIC has issued press release  (http://cbic.gov.in/htdocs-cbec/press-release/Press-release-on-Annual-Return-GST-141119.pdf )

 

Further, taking cognizance of the  requests of  trade/industry for simplification of GSTR-9 & 9C, CBIC  has also  decided to simplify these forms by making various fields of these forms as optional and notified the amendments regarding the simplification of the annual return and reconciliation statement forms vide Notification No. 56/2019 – Central Tax dated 14th November, 2019.  These  allow the taxpayers to not to provide split of input tax credit availed on inputs, input services and capital goods and to not to provide HSN level information of outputs or inputs, etc. for the financial year 2017-18 and 2018-19.

 

We hope  that with these changes and the extension of deadlines,  GST taxpayers would be able to file their Annual Returns along with Reconciliation Statement for the financial years 2017-18 and 2018-19 in time.

Members are requested to take note of this extra time/simplifications and  do the needful accordingly.    The      above mentioned press release/ simplification notification   are available for reference using below links-

http://cbic.gov.in/resources//htdocs-cbec/gst/notfctn-56-central-tax-english-2019.pdf

http://cbic.gov.in/htdocs-cbec/press-release/Press-release-on-Annual-Return-GST-141119.pdf

 

For any persistent issues, members may also write to us on email id:  ed@chemexcil.gov.in  &  deepak.gupta@chemexcil.gov.in .

 

Thanking you,
Yours Faithfully,

(S. G. BHARADI)
EXECUTIVE DIRECTOR

CHEMEXCIL