LAST DATE EXTENDED TILL 30.9.2020 TO FILE ANNUAL GST RETURNS IN FORM GSTR-9, FORM GSTR-9A AND FORM GSTR-9C
The Goods and Services Tax Act, 2017 came into force
with effect from 1.7.2017 in India.
The taxpayers have to file FORM GSTR-9 and FORM GSTR-9A
before 31st December of the succeeding financial year.
Similarly the taxpayer whose annual aggregate turnover
exceeds Rs. 5 Crores for the Financial Year 2018-19 has to file FORM GSTR-9C
before 31st December of the succeeding financial
year.
The time limit to file the Annual Returns for the year 2018-19
has been extended from 31.12.2019 to 31.3.2020 (as per Notification No.8/2020)
and then extended to 30.6.2020 (as per Notification No.15/2020 dated
23.3.2020).
Now the time limit to file annual returns in FORM GSTR-9,
FORM GSTR-9A AND FORM GSTR-9C has been extended till 30.9.2020 vide
Notification No.41 Central Tax dated 5.5.2020.
The relevant Notification is given below for ready
reference:
[To be published
in the Gazette of India, Extraordinary, Part II, Section
3, Sub-section (i)]
Government of India Ministry
of Finance (Department of Revenue)
Central Board
of Indirect Taxes
and Customs
Notification
No. 41/2020 – Central
Tax
New Delhi, the 5th May,
2020
G.S.R.....(E).– In exercise of
the powers conferred by sub-section (1) of section 44 of
the Central
Goods and Services Tax Act, 2017 (12 of
2017) (hereafter in this notification referred to as the said Act), read with rule 80 of the Central Goods
and
Services Tax Rules, 2017 (hereafter in this
notification referred to as the said rules),
and
in supersession
of notification No. 15/2020-Central Tax, dated the 23rd March, 2020, published in the Gazette of India, Extraordinary, Part II, Section
3, Sub-section (i), vide number G.S.R. 198(E), dated the 23rd March, 2020, except as respects things
done or omitted to be done before such supersession, the Commissioner, on the recommendations
of the Council, hereby extends the time limit for furnishing of the annual return specified under
section 44 of
the said Act read with rule 80 of the
said rules, electronically through the common portal, for the financial year
2018-2019 till the 30th September, 2020.
[F. No. CBEC-20/06/04/2020-GST]
(Pramod Kumar)
Director, Government of India