LAST DATE EXTENDED TILL 31.12.2020 TO
FILE ANNUAL GST RETURNS IN FORM GSTR-9 AND FORM GSTR-9C FOR 2018-19
The Goods and Services Tax Act, 2017 came into force with
effect from 1.7.2017 in
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). Then 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.
Then the time limit to file annual returns in FORM GSTR-9, AND FORM
GSTR-9C has been extended till 31.10.2020 vide Notification No.69 Central Tax
dated 30.9.2020.
Now the time limit to file annual returns in FORM GSTR-9,
AND FORM GSTR-9C has been extended till 31.10.2020 vide Notification No.80
Central Tax dated 28.10.2020.
The relevant Notification is given below for ready reference:
[To be published in the
Gazette of
Government of India Ministry
of Finance (Department of Revenue)
Central
Board of Indirect Taxes
and
Customs
Notification No. 80 /2020 – Central
Tax
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), read with rule 80 of the Central Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 41/2020 - Central Tax, dated the 5th May, 2020 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 275(E), dated the 5th May, 2020, namely:-
In the said notification, for the figures, letters and word “31st October, 2020”, the figures,
letters and
word “31st December, 2020” shall be substituted.
[F. No. CBEC-20/06/09/2019-GST]
(Pramod Kumar) Director,
Government
of
Note: The principal notification No.
41/2020 - Central Tax, dated the 5th May, 2020, was
published in the Gazette of India, Extraordinary, vide number G.S.R. 275(E), dated the 5th
May, 2020 and was last amended vide notification No. 69/2020 – Central Tax dated the 30th September, 2020,
published vide number G.S.R. 595 (E),
dated the 30th September, 2020.