The CBIC vide Notification No. 95/2020 – Central Tax dated December 30, 2020 has extended the due date for furnishing Annual GST Returns (GSTR-9) for the financial year 2019-20, from December 31, 2020 till February 28, 2021.
Now, taxpayer having aggregate annual turnover above Rs 2 crore can file the annual return, using Form GSTR-9, as well as the reconciliation statement, duly audited by Chartered Accountants or Cost Accountants for taxpayers having aggregate turnover above Rs 5 crore, in Form GSTR-9C, for the financial year 2019-20 by February 28, 2021.
Note:
- Filing of GSTR-9 for FY 2019-20 is optional for taxpayers having aggregate turnover upto Rs. 2 crore vide Notification No. 77/2020 – Central Tax, dated October 15, 2020
- There is no extension in due date i.e. December 31, 2020 for filing GSTR 9 and GSTR 9C for FY 2018-19.
The Notification can be accessed at: https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-95-central-tax-english-2020.pdf