GSTR-9,9A and 9C due date extended till 30 November, 2019

Relief to the taxpayers as well as for GST professionals. The deadline for filling GST Annual Return has been extended from 31st August, 2019 to 30th November, 2019 by Removal of Difficulty Order No. 7/2019-Central Tax dt. 26-08-2019.

“Taarikh pe Taarikh” – “Date on Date”

GST Annual Return due date extended 5 times from 30th September 18 to 31st December 2018, then March 2019, then June 2019, then Aug 2019 and now Nov 2019. But this time it was certain that extension has to come. Wondering when annual Return of FY 18-19 will even start.

GSTR9 : 10 Common mistakes to avoid while filing GSTR-9 Annual Return

Now another thing the people want is simplification of GST Annual Return Forms. Also availability of Input Tax Credit left in FY 2017-18 to be claimed. Because extension of due date is not the solution, simplification to annual return is the only solution. Otherwise Ease of doing business may get fail and difficulty of doing business will prevail.

Nil Rated, Zero Rated, Non-Taxable and Exempted Supply

Hoping Revision of Forms and Simplification will be taken into consideration too. Without simplification and Revision option, the difficulties faced won’t end and extension of  date won’t help.

The notification for extension is-

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (ii)]

 Government of India Ministry of Finance (Department of Revenue)

Central Board of Indirect Taxes and Customs

Order No. 7/2019-Central Tax

 New Delhi, the 26^th August, 2019

S.O.(E).––WHEREAS, sub-section (1) of section 44 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this Order referred to as the said Act) provides that every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return for every financial year electronically in such form and manner as may be prescribed on or before the thirty-first day of December following the end of such financial year;

AND WHEREAS, for the purpose of furnishing of the annual return electronically for every financial year as referred to in sub-section (1) of section 44 of the said Act, certain technical problems are being faced by the taxpayers as a result whereof, the said annual return for the period from the 1^st July, 2017 to the 31^st March, 2018 could not be furnished by the registered persons, as referred to in the said sub-section (1) and because of that, certain difficulties have arisen in giving effect to the provisions of the said section.

NOW, THEREFORE, in exercise of the powers conferred by section 172 of the Central Goods and Services Tax Act, 2017, the Central Government, on recommendations of the Council, hereby makes the following Order, to remove the difficulties,

namely:–

1. Short title.––This Order may be called the Central Goods and Services Tax (Seventh Removal of Difficulties) Order,

2. In section 44 of the Central Goods and Services Tax Act, 2017, in the Explanation, for the figures, letters and word “31^st August, 2019”, the figures, letters and word “30^th November, 2019” shall be

[F.No.20/06/07/2019-GST]

(Ruchi Bisht) Under Secretary to the Government of India

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The above views are personal views of Riya Thawani. 

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