New Delhi: The Government on Thursday extended the due dates of filing of Form GSTR-9 (Annual Return) and Form GSTR-9C (Reconciliation Statement) for Financial Year 2017-18 to December 31, 2019 and for Financial Year 2018-19 to March 31, 2020.
The Government has also decided to simplify these forms by making various fields of these forms as optional, according to a Finance Ministry statement here. Central Board of Indirect Taxes and Customs notified the amendments regarding the simplification of GSTR-9 (Annual Return) and GSTR-9C (Reconciliation Statement) which inter-alia allow the taxpayers to not to provide split of input tax credit availed on inputs, input services and capital goods and to not to provide HSN level information of outputs or inputs, etc. for the financial year 2017-18 and 2018-19.
The CBIC expects that with these changes and the extension of deadlines, all the GST taxpayers would be able to file their Annual Returns along with Reconciliation Statement for the financial years 2017-18 and 2018-19 in time. Various representations regarding challenges faced by taxpayers in filing of GSTR-9 and GSTR-9C were received on which the Government has acted in a very responsive manner. Earlier, the last date for filing of GSTR-9 and GSTR-9C for Financial Year 2017-18 was November 30, 2019 while that for Financial Year 2018-19 was December 31, 2019.