New Deadlines for GST Annual Returns GSTR-9 and GSTR-9C
The government has extended the filing deadlines for GST annual returns for the financial years 2017-18 and 2018-19.
- Document
- Removal of Difficulty - CGST Order No.8/2019 - Central Tax
- Dated
- 14 Nov 2019
- Effective
- 14th November 2019
- Act by
- 31st March 2020
This page was written by Patron Accounting’s AI from the official release and reviewed before publishing. It explains the document in plain language. It is not the document itself. Where this page and the original differ, the original governs.
The short version
- File your 2017-18 annual return by 31st December 2019.
- File your 2018-19 annual return by 31st March 2020.
- These extensions apply to most businesses registered under GST.
- Technical issues caused these delays in the filing system.
In short
This order, known as the Central Goods and Services Tax (Eighth Removal of Difficulties) Order, 2019, officially pushes back the due dates for filing annual GST returns to help businesses struggling with technical glitches on the portal.
What has changed
How it worked before
Previously, the law required all registered businesses to file their annual returns by the 31st of December following the end of the financial year.
What has changed
The government has officially reset the deadlines for the 2017-18 and 2018-19 financial years to give taxpayers more time to complete their filings.
Who this affects
This applies to most businesses registered under GST, excluding Input Service Distributors, government tax collectors, casual taxable persons, and non-resident taxable persons.
An example
If you run a small manufacturing business, you were previously worried about missing the filing deadline for the 2017-18 financial year due to website errors. This order gives you until 31st December 2019 to finish your GSTR-9 and GSTR-9C filings without penalty. You now have a clear, legal extension to complete your paperwork.
What you should do
Ensure your annual return and reconciliation statement are prepared and submitted on the GST portal before the new respective deadlines.
Deadline · 31st March 2020If you do nothing
Failing to file your annual return by the new deadline may lead to late fees and potential notices from the tax department. It is important to complete these filings to remain compliant with GST regulations.
The terms explained
- Annual Return (GSTR-9)
- A yearly summary of all your business transactions, including sales, purchases, and tax paid, filed by GST-registered businesses.
- Reconciliation Statement (GSTR-9C)
- A document that matches your audited financial statements with the details you reported in your GST returns.
- Section 172
- A part of the GST law that allows the government to fix unexpected problems or difficulties in implementing the rules.
The original document
| Issued by | GST |
|---|---|
| Document | Removal of Difficulty - CGST Order No.8/2019 - Central Tax |
| Full title | Seeks to extend the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for FY 2017-18 till 31st December, 2019 and for FY 2018-19 till 31st March, 2020 |
| Issued on | 14 November 2019 |
| Effective | 14th November 2019 |
About Patron Accounting LLP
Patron Accounting LLP is a CA and CS-led accounting and compliance firm that has been working with businesses across India since 2019. We handle the work that keeps a company correct with every department it answers to: day-to-day bookkeeping and accounting, GST registration and returns, income tax filing and assessments, TDS, payroll and PF/ESI, company and LLP incorporation, ROC and MCA compliance, statutory and internal audit, physical stock and inventory audits, trademark and other registrations, and the certificates and reports that banks, buyers and regulators ask for.
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