GSTR-9: Due date of filing Annual Return under GST extended

Last Updated On: Oct. 7, 2020, 11:49 p.m.



Due to the continuous disruption caused by the COVID-19 pandemic and keeping in the mind the request from various businessmen and entities that are registered under the GST regime.

The Government has extended the deadlines for furnishing annual returns for 2018-2019 under the Goods and Services Tax (GST) Regime through.

The due date for this has been extended by issuing circular.

Circular states that  “After the receipt of clearances from the Election Commission of India as per the Model Code of Conduct, the CBIC has granted a postponement of due date for submitting Annual Return in GSTR-9 and GSTR 9C for 2018-19 from September 30 to October 31st, 2020”.


GST Annual Return under GST:

GSTR-9 is an annual return that has to be submitted by the taxpayers who are registered under GST. GSTR-9 contains the details of outward and inward supplies made during the relevant previous year under different heads of GST i.e CGST, SGST, and IGST.

In other words, it is a form comprising of consolidated details of all monthly/quarterly returns (GSTR-1, GSTR-2A, GSTR-3B) which is filed this year. This GSTR-9 form helps in the reconciliation of data for 100% transparency.


Who should File Annual GST Return?

All taxpayers/taxable persons registered under GST must file their GSTR 9. However, the following are NOT required to file GSTR 9:

i. Taxpayers opting composition scheme (They must file GSTR-9A)

ii. Casual Taxable Person

iii. Input service distributors

iv. Non-resident taxable persons

v. Persons paying TDS under section 51 of the CGST Act.

vi. GSTR-9 filing for businesses with turnover up to Rs.2 crore made optional for FY 17-18 and FY 18-19.


The person who is registered under GST and falls above the turnover limit and fails to file the form on time or fails to submit the Annual GST Return.

For example:

In cases of Intrastate Tax, the total liability for one day of default would be equal to Rs.200 and further Rs.200 per day subject to an utmost limit of 0.25% of the taxpayer’s turnover in the relevant state or UT. However, no penalty has been notified for the annual return prescribed under the Inter-state Tax.


Benefits of this extension:

  • This provision benefits Businesses and professionals to make submissions in the extended timelines and file the annual returns by 31 October.
  • This extension will give the necessary advantage to tax professionals and businesses both.
  • The provision has come at a time when most of the companies are struggling to apply E-invoicing methods effective from Oct 1.
  • Extension of GST annual compliances will provide them relaxation in absence of which the assesses would not have been able to submit returns under the earlier prescribed period of 30.09.2020.

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