The Central Board of Indirect Taxes and Customs vide its notification dated 28th October 2020 has extended the due dates for filing GST Annual Return (FORM-GSTR-9/GSTR-9A) and Reconciliation Statement (FORM GSTR-9C) for 2018-19 to 31st December 2020.
GSTR-9 is an annual return to be filed yearly by taxpayers registered under the goods and services tax and it consists of details regarding the outward and inward supplies made or received under various tax heads and GSTR-9C is a statement of reconciliation between GSTR-9 and the audited annual financial statement.
Earlier the government had extended the deadline for filing GST annual return and audit report for the financial year 2018-19 by a month till October 31, however, based on the request it has been further extended till 31st December 2020 to enable the businesses and auditors to comply in this regard.
