The Central Board of Indirect Taxes and Customs ( CBIC ) has Extended the Due Date for FILING GST Annual Return and Reconciliation Statement or GSTR-9 / 9A and GSTR-9C)for FY 2017-18 to November 30th 2019.
In the press release:
“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 31st August, 2019 to 30th November, 2019”.
The late fees for not filing the GSTR 9 within the due date is Rs 100 per day, per act.
Form or GSTR 9 is an annual return to be filed yearly by taxpayers registered under GST. It consists of details regarding the outward and inward supplies made/received during the relevant previous year under different tax heads i.e. CGST, SGST & IGST and HSN codes. Basically, it is a consolidation of all the monthly/quarterly returns (GSTR-1, GSTR-2A, GSTR-3B) filed in that year. Though complex, this return helps in extensive reconciliation of data for 100% transparent disclosures.