EXTENSION OF DUE
DATE FOR FILING GSTR-9, GSTR-9A AND GSTR-9C TILL 31.3.2019
The Goods and Services Tax Act, 2017 came into force with effect from 1.7.2017.
All taxpayers have to file GSTR-9, GSTR-9A and GSTR-9B
i.e. Annual Consolidated return irrespective of turnover limit.
The taxpayers whose aggregate turnover exceeds Rs.2 Crores
has to file GSTR-9C Audited Statement.
The due date to file the above returns fixed as 31st
December of the succeeding year.
The Central Government has extended the time limit to
file the above returns till 31.3.2019 instead of 31.12.2018.
The relevant Press Release dated 7.12.2018 is given below
for ready reference.
Press Release dated 7.12.2018
Extension of due
date
for
filing FORM GSTR-9, FORM GSTR-9A and
FORM GSTR-9C
FORM
GSTR-9
and FORM GSTR-9A have
been notified vide
notification No. 39/2018-Central Tax, dated 04.09.2018 while FORM GSTR-9C
has been notified vide notification no. 49/2018-Central Tax, dated 13.09.2018 as part of
the CGST Rules.
2. The competent authority has
decided
to extend the due date
for filing FORM GSTR-9, FORM GSTR-9A
and FORM GSTR-9C till 31st March, 2019.
The
requisite FORMs shall be made available on the GST
common portal shortly. Relevant
order
is being issued.
[TO BE PUBLISHED
IN THE
GAZETTE OF INDIA,
EXTRAORDINARY,
PART II, SECTION 3, SUB-SECTION (ii)]
Government of India
Ministry of
Finance (Department
of Revenue)
Order No.
1/2018-Central
Tax
New Delhi, the
11th December, 2018
S.O.(E).––WHEREAS, sub-section (1) of section 44 of
the Central Goods and Services
Tax Act, 2017 (12 of 2017) (hereafter in this Order referred to as the said Act) provides that
every registered person, other than an Input Service Distributor, a person
paying tax under
section 51 or section 52, a casual
taxable person and a non-resident taxable person, shall furnish
an annual
return for every financial
year electronically in such form and
manner as may be prescribed
on or before the thirty-first day of December
following the end of such financial year;
AND WHEREAS, for the purpose of furnishing of the annual return electronically for
every financial year as referred to in sub-section (1) of section 44 of the said Act, the electronic
system to be developed is at the advanced stage and is
likely to be made operational by the 31st January, 2019
as a
result whereof, the said annual return for
the period from the 1st July, 2017 to the 31st March, 2018 could not be furnished by the registered persons, as referred to in the said
sub-section (1) and because of
that, certain difficulties have arisen in giving effect to the provisions of the said section;
NOW, THEREFORE, in exercise of the powers conferred by section 172 of the Central Goods and Services Tax Act, 2017, the Central Government,
on recommendations of the
Council, hereby makes the following
Order, to remove the difficulties,
namely:––
1. Short title.––This Order may be called the Central Goods and Services Tax (Removal of Difficulties)
Order, 2018.
2. In section 44 of the Central Goods
and
Services Tax Act, 2017, after sub-section (2),
the following Explanation shall be inserted, namely:––
“Explanation.- For the purposes of this section, it is hereby declared that the
annual return
for
the period from the 1st July, 2017 to the 31st March, 2018 shall be furnished on
or before the 31st March, 2019.”.
[F.
No. 20/06/17/2018-GST]
(Dr. Sreeparvathy S.L.)
Under Secretary
to the Government of India