Index of Relevent Files CGST Section 44

DUE DATES OF GSTR9/9C

Period	Extended Due Date	States/Districts
2017-18	05.02.2020 (NN 06/2020)	Chandigarh, Delhi, Gujarat, Haryana, Jammu and Kashmir, Ladakh, Punjab, Rajasthan, Tamil Nadu, Uttarakhand.
2017-18	07.02.2020 (NN 06/2020)	Andaman Nicobar Islands, Andhra Pradesh, Arunachal Pradesh, Assam, Bihar, Chhattisgarh, Dadra and Nagar Haveli and Daman and Diu, Goa, Himachal Pradesh, Jharkhand, Karnataka, Kerala, Lakshadweep, Madhya Pradesh, Maharashtra, Manipur, Meghalaya, Mizoram, Nagaland, Odisha, Puducherry, Sikkim, Telangana, Tripura, Uttar Pradesh, West Bengal, Other Territory.
2018-19	31.12.2020 (NN 80/2020)	For all states
2019-20	31.03.2021 (NN 04/2021)	For all states
2020-21	28.02.2022 (NN 40/2021)	For all states
2021-22	31.12.2022	For all states
2022-23	10.01.2024 (NN 02/2024) [Para (a), (b)]	Chennai, Tiruvallur, Chengalpattu, Kancheepuram, Tirunelveli, Tenkasi, Kanyakumari, Thoothukudi and Virudhunagar in the state of Tamil Nadu
2022-23	31.12.2023	For all states

NOTIFICATIONS

Notification No.	Subject
Notification No.32/2023-Central Tax, dt. 31.07.2023	Seeks to exempt the registered person whose aggregate turnover in the financial year 2022-23 is up to two crore rupees, from filing annual return for the said financial year
Notification No.10/2022-Central Tax, dt. 05.07.2022	Seeks to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2021-22
Notification No.31/2021-Central Tax, dt. 30.07.2021	Seeks to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2020-21.
Notification No.04/2021-Central Tax, dt. 28.02.2021	Seeks to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2019-20 till 31.03.2021.
Notification No.95/2020-Central Tax, dt. 30.12.2020	Seeks to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2019-20 till 28.02.2021.
Notification No.80/2020-Central Tax, dt. 28.10.2020	Seeks to amend notification no. 41/2020-Central Tax dt. 05.05.2020 to extend due date of return under Section 44 till 31.12.2020.
Notification No.77/2020-Central Tax, dt. 15.10.2020	Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2019-20 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date.
Notification No.69/2020-Central Tax, dt. 30.09.2020	Seeks to amend notification no. 41/2020-Central Tax dt. 05.05.2020 to extend due date of return under Section 44 till 31.10.2020
Notification No.41/2020-Central Tax, dt. 05.05.2020	GST annual return filing date for FY 2018-19 extended till 30.09.2020
Notification No.09/2020-Central Tax, dt. 16.03.2020	Seeks to exempt foreign airlines from furnishing reconciliation Statement in FORM GSTR-9C
Notification No.06/2020-Central Tax, dt. 03.02.2020	Seeks to extend the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for the period from 01.07.2017 to 31.03.2018.
Notification No.47/2019-Central Tax, dt. 09.10.2019	Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date.
Notification No.30/2019-Central Tax, dt. 28.06.2019	Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services (“OIDAR services”).

CIRCULARS

Circular No.	Subject
Circular No.129/48/2019-GST Dated the 24.12.2019	Standard Operating Procedure to be followed in case of non-filers of returns
Circular No. 124/43/2019-GST dt.18.11.2019	Seeks to clarify optional filing of annual return under notification No. 47/2019-Central Tax dated 9th October, 2019.

PRESS RELEASE

Date	Subject
28.05.2021	Decisions taken by the GST Council in 43rd Meeting held on 28.05.2021.
18.12.2019	Recommendation on 38th GST Council Meeting
14.11.2019	Forms GSTR-9 and GSTR-9C have been simplified and last date for filing extended for 2017-18 and 2018-19
30.11.2019	Press release for extension of due date for furnishing Annual Return and Reconciliation Statement.
03.07.2019	Clarification regarding Annual Returns and Reconciliation Statement
21.06.2019	GST Council decision relating to changes in law and procedure
04.06.2019	Clarifications on filing of Annual Return dated 04.06.2019
22.12.2018	Recommendations regarding returns made during 31st Meeting of the GST Council dated 22.12.2018
07.12.2018	Extension of due date for filing FORM GSTR-9, FORM GSTR-9A and FORM GSTR-9C dated 07.12.2018

CASE LAW

Authority	One liner
2024(04)LCX0441 Kerala High Court Anishia Chandrakanth	Late fees for delayed GSTR-9C filings before 01.04.2023 are unjust under the amnesty scheme as Government itself has waived late fee under the two N/Nos.7/2023 dated 31.03.2023 and 25/2023 dated 17.07.2023 in excess of Rs.10,000.
2024(02)LCX0348 Madras High Court Tvl Future General India Insurance Company Limited	Tax liability cannot be challenged merely because the turnover for an entity operating in multiple States in India, and the turnover attributable to its operations in a particular state vary.
2021(02)LCX0191 Bombay High Court Goods and Services Tax Practitioners Association	Petition dismissed to extend periodicity of limitation of filing of annual returns for the year 2019-20 under section 44 of the CGST Act, 2017