Govt extends last dates of filing GSTR-9, GSTR-9C forms

New Delhi (NVI): Government today extended the due dates of filing of Form GSTR-9 (Annual Return) and GSTR-9C (Reconciliation Statement) for Financial Year 2017-18 to December 31, 2019 and for Financial Year 2018-19 to March 31, 2020.

The GSTR-9 is a document or statement that has to be filed once a year by a registered taxpayer and GSTR-9C is an annual audit form for all the taxpayers having the turnover above 2 crores in a particular financial year.

The Government has also decided to simplify these forms by making various fields of these forms as optional, an official statement said.

Central Board of Indirect Taxes & Customs (CBIC) notified the amendments regarding the simplification of GSTR-9 and GSTR-9C which inter-alia 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 FY 2017-18 and 2018-19.

CBIC also expects that with these changes and the extension of deadlines, all the 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.

Various representations regarding challenges faced by taxpayers in filing of GSTR-9 and GSTR-9C were received on which by the Government has acted in a very responsive manner.

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

-sb