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. |
| 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 |
| 31.12.2023 | For all states |
NOTIFICATIONS
| Notification No. |
Subject |
| Notification No. 08/2025- Central Tax dt. 23.01.2025 | Seeks to waive the late fees payable under section 47 for the registered persons who were required to furnish reconciliation statement in FORM GSTR-9C along with the annual return in FORM GSTR-9 |
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Seeks to exempts the registered persons having turnover up to two crore rupees from filing annual return. |
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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 |
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| Seeks to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2021-22 | |
| Seeks to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2020-21. | |
| 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. | |
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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. |
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| 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. | |
| 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. | |
| 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”). |
PORTAL RELATED UPDATES
| Date | Subject |
|
Advisory on difference in value of Table 8A and 8C of Annual Returns FY 23-24 |
CIRCULARS
| Circular No. | Subject |
| Circular No. 246/03/2025-GST Dated 30.01.2025 | Clarification on applicability of late fee for delay in furnishing of FORM GSTR-9C |
|
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
COMMUNITY INSIGHTS
|
Topic |
Publish Date |
|
|
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Once the person obtains the GST registration he becomes liable to file the GST returns for declaring the details of outward supplies made by him and details of ITC availed by him on the inward supplies. There are different types of returns depending upon the taxpayer’s type like the return for composition taxpayers, return for Non-resident taxable persons, return for input service distributor and return for normal taxpayers etc........................ Read More |
21.02.2025 |
CASE LAW
|
Authority |
One liner |
|
2025(03)LCX0038 Gauhati High Court Motaleb Bhuyan |
GST registration cancellation orders are set aside due to
procedural flaws like contradictory statements, lack of proper notice,
and insufficient reasons and the impact of COVID-19, allowing assessee
to file outstanding returns with an extended deadline to balance
equities and comply with GST regulations. |
|
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. |
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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. |
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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 |
