Due Date of GST Annual Return, GSTR 9 for FY 2018-19 is 31st December, 2020. Now, the GST Portal has made available GSTR-9 for FY 2019-20 as well. The GSTN website informed about GSTR-9 of FY 2019-20. The information is as follows –
Facility to file annual return in Form GSTR-9 for FY 2019-20 is now available. The Form is enabled for taxpayers whose table 8A computation has been completed. Computation of the table 8A of the said return for auto population from returns is under progress which is likely to be completed soon. Please ensure that all applicable returns of the said year have been filed before attempting to file the said return.
Every Registered person other than an Input Service Distributor, a person paying tax under section 51 (TDS) or section 52 (TCS), a casual taxable person and a non-resident taxable person, Shall furnish an annual return for every financial year electronically in Form GSTR9 through the common portal (www.gst.gov.in) either directly or through facilitation center on or before the thirty-first day of December following the end of such financial year.
GSTR-9 is merely a compilation of data filed in GSTR3B and GSTR1. As per the instructions of the form GSTR9, it is stated that information of outward supplies ‘may’ be derived from Form GSTR 1. Hence, so far as Outward supplies and tax payable in the annual return is concerned, the same are to be extracted from Form GSTR 1 only. Inward supplies, input tax credit and the net tax paid in cash are to be gathered from Form GSTR 3B. But before filing GSTR9, Value as per GSTR3B and GSTR1 must align.
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