The central government has decided to extend the last date for filing the GST annual return and audit report for the 2018-19 fiscal year by a month. The deadline is now extended until October 31, 2020.
The government first consulted the Election Commission to confirm whether it would be a violation of the Model Code of Conduct with regard to the Bihar Elections. Once the Election Commission gave the clearances, the government decided to extend the due date for furnishing Annual Return in GSTR-9 and GSTR 9C for 2018-19 from 30.09.2020 to 31.10.2020.
The Central Board of Indirect Taxes and Customs (CBIC) announced this extension through a tweet.
After obtaining due clearances from the Election Commission in view of the Model Code of Conduct, Government has extended due date for furnishing Annual Return in GSTR-9 and GSTR 9C for 2018-19 from 30.09.2020 to 31.10.2020. Notification follows.@nsitharamanoffc @ianuragthakur
— CBIC (@cbic_india) September 30, 2020
Earlier in May, the government had extended the last date for filing annual GST return for 2018-19 by three months till September 2020. The decision was taken in the wake of the Coronavirus outbreak and the subsequent nationwide lockdown.
GSTR-9 is an annual return to be filed by taxpayers registered under the Goods and Services Tax (GST) regime. It consists of details regarding the outward and inward supplies made or received under different tax heads.
GSTR-9C is a statement of reconciliation between GSTR-9 and the audited annual financial statement.