GST Return Deadline Extended: The government has extended the deadline to file the annual GST return filing deadline for the last financial year 2017-18. GST assessees now have until 30 November 2019 to file their FY 2017-18 annual tax returns, extended from the earlier 31 August 2019. The due date for filing annual return forms and annual audit forms for the financial year 2017-18 i.e. GSTR-9, GSTR-9A and GSTR-9C respectively was primarily December 31, 2018, which was already extended to August 31, 2019. The annual return form, GSTR-9 is an annual summary of the supplies made by a registered entity, tax paid on such supplies, input tax credit claimed, ineligible credits, demands and refunds, and the HSN on outward and inward supplies.
GSTR-9C is applicable to only those taxpayers who must get their annual accounts audited under the GST laws. Both GSTR-9 and GSTR-9C consists of numerous reconciliations which would assist the department in reconciling the details as provided in monthly returns with the data in the books of accounts.