In 31st GST Council meeting, the government has furthur decided to extend the due date for filing form for annual Return GSTR-9, form GSTR-9A and form GSTR-9C till June 30,2019 .
GSTR 9 form is an annual
return to be filed once in a year by the registered taxpayers under GST
including those registered under composition levy scheme irrespective of the
Turnover. However, the following persons are not required to file GSTR-9:
Casual Taxable Person
Input service distributors
Non-resident taxable persons
Persons paying TDS
It consists of details regarding the supplies made and received during
the year under different tax heads i.e. CGST, SGST, Cess and IGST. It
consolidates the information furnished in the monthly/quarterly returns during
the year.
GSTR-9 return filing involves the following 4 return forms:
GSTR-9: to be filed by the
regular taxpayers who are filing GSTR-1, GSTR-2 and GSTR-3
GSTR-9A: to be filed by the
persons registered under composition scheme under GST filling GSTR-4
GSTR-9B: to be filed by
the e-commerce operators filling GSTR-8 during the financial year
GSTR-9C: to be filed by
the taxpayers whose annual turnover exceeds INR 2 crores during the financial year. They are also required to get their accounts audited and file a copy of audited annual accounts and reconciliation statement , along with this return.
The first decision came to extend the date for
filing the GST return from December 31, 2018 to March 31,2019. In the 31st GST Council meeting Arun Jaitley announced to further extend the GSTR-9 to 30 june 2019.
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