GSTR-9 Reconciliation Statement (FORM GSTR-9C) for Financial Year 2018-19 from 31" October 2020 to 31st December, 2020


Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
New Delhi the 24 October 2020
Press Release
Extension of due dates for Annual Return and
Reconciliation Statement for 2018-19
The Government has been receiving a number of
representations regarding need to extend due date for filing
Annual Return (FORM GSTR-9) and Reconciliation
Statement (FORM GSTR-9C) for 2018-19 on the grounds that
on account of the COVID-19 pandemic related lockdown and
restrictions, normal operation of businesses have still not been
possible in several parts of the country. It has been requested
that the due dates for the same be extended beyond 31"
October 2020 to enable the businesses and auditors to comply
in this regard.
2. In view of the same, on the recommendations of the GST
Council, it has been decided to extend the due date for filing
Annual
Return
(FORM
GSTR-9/GSTR-9A)
and
Reconciliation Statement (FORM GSTR-9C) for Financial
Year 2018-19 from 31" October 2020 to 31st December,
2020. Notifications to give effect to this decision would
follow.
3. It may be noted that filing of Annual Return (FORM
GSTR-9/ GSTR-9A) for 2018-19 is optional for taxpayers
who had aggregate turnover below Rs. 2 Crore. The filing of
reconciliation Statement in FORM 9C for 2018-19 is also
optional for the taxpayers having aggregate turnover upto Rs.
5 Crore.
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