GSTR-9 is an annual return to be filed yearly by taxpayers registered under the Goods and Services Tax .
The last date for filing annual GST returns has been extended by three months to November 30 to help taxpayers facing technical problems in furnishing returns, said the Finance Ministry on Monday.
“It is hereby informed that the last date for furnishing of annual return in the Form GSTR-9 / Form GSTR-9A and reconciliation statement in the Form GSTR-9C for the financial year 2017-18 is extended from August 31, 2019 to November 30, 2019,” the Central Board of Indirect Taxes & Customs (CBIC) said in a statement.
GSTR-9 is an annual return to be filed yearly by taxpayers registered under the Goods and Services Tax (GST). It consists of details regarding the outward and inward supplies made or received under different tax heads.
Taxpayers couldn’t file annual return for the period July 1, 2017 to March 31, 2018 because of “certain technical problems”, said the CBIC.
GSTR-9C is filed by those whose annual turnover exceeds ₹2 crore. It is a statement of reconciliation between GSTR-9 and the audited annual financial statement, while GSTR-9A is the annual return to be filed those who have opted for the Composition Scheme under GST.