GSTR-9 Reconciliation Statement (FORM GSTR-9C) for Financial Year 2018-19 from 31st 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 31th 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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