Extension of GSTR-9 To 30 June, 2019

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 31^st GST Council meeting Arun Jaitley announced to further extend the GSTR-9 to 30 june 2019. If you have any query visit us at forum