The Central Board of Indirect Taxes and Customs vide its notification dated 5th May 2020 has extended the due date for filing the annual return for the financial year 2018-19 till 30th September as against earlier date of 30th June.
Every registered taxable person whose turnover during a financial year exceeds ₹2 crores, has to get his accounts audited by a chartered accountant or a cost accountant and then submit a reconciliation statement in GSTR 9C along with GSTR 9. The assessees under the composition scheme (businesses with turnover up to ₹1.5 crores) will be required to file the GSTR 9A form.
Click here to download the Notification.