GSTR-9 & GSTR-9C Gets Further Simplified With an Extension In Due Dates

New Delhi, the 14th November, 2019

The CBIC has extended the due dates of filing of Form GSTR-9 (Annual Return) and Form GSTR-9C (Reconciliation Statement) for Financial Year 2017-18 to 31st December 2019 and for Financial Year 2018-19 to 31st March 2020. Along-with the extension in the due date of submission, CBIC has also decided to simplify Form GSTR-9 and Form GSTR-9C by making various fields of these forms as optional.

Here is the list of amendments made by CBIC on 14th November 2019 regarding the simplification of GSTR-9 (Annual Return) and GSTR-9C (Reconciliation Statement)

1. The inter-alia allow the taxpayers to not to provide a split of input tax credit availed on inputs, input services and capital goods
2. Not to provide HSN level information of outputs or inputs, etc. for the financial year 2017-18 and 2018-19.

These changes and the extension of deadlines by CBIC will help all the GST taxpayers in the timely filing of Annual Returns along with Reconciliation Statement for the financial years 2017-18 and 2018-19.

The earlier date for filing of GSTR-9 and GSTR-9C for Financial Year 2017-18 was 30th November 2019 while that for Financial Year 2018-19 was 31st December 2019.