Gst Annual Return Due Date Extension

Due on November 30th

The CBDT has extended the 30th August deadline for filing GST annual return to now 30th November due to various technical reasons faced by taxpayers. Thus the new due date for

GST Annual Return as under will be 30th November 2019 for the FY2017-18.

GSTR-9 extended till 30th November 2019
GSTR-9A extended till 30th November 2019
GSTR-9C extended till 30th November 2019

Prior Extension

The 35th GST council Meeting was held at New Delhi on 21st of June 2019. In the meeting, various decisions were taken for the ease of GST Registration and Return Filing process. The due date for GST annual return filing is usually 31st December of each year for the FY ended on 31st March of the same calendar year.

As per the notification, the extended due date for furnishing annual returns under GST for the FY 2017-2018 is as follows:

Form GSTR-9, Form GSTR-9A and reconciliation statement in Form GSTR-9C to be extended till 31st of August 2019.
Form GST ITC-04 for period July 2017 to June 2019 has been extended till 31st August 2019.
Form CMP-02 for composition scheme by service providers has been extended till 31st July 2019.

Other Due Date Extensions

Form GST CMP-02 for availing Composition Levy has been extended to 31st July 2019.
Rule 138E of the CGST rules, pertaining to restrict the generation of e-way bills on non-filing of returns for 2 consecutive tax years, to be brought into effect from 21st of August 2019.
The tenure of the anti-profiteering authority has been extended by two years till November 2021.

One-Form GST Return Filing System

The new single GST return form will be implemented for all by January 1, 2020. The new simplified returns filing format, the taxpayers are required to file one monthly return, except small taxpayers and a few exceptions. GST Registration by just using Aadhar Card in which an individual can register himself on the GSTN Portal and get the GSTN number. In the previous system, people have to provide various documents for registration and have to submit in physical and scan form. Now the Aadhaar number of a businessman would be entered into the system to minimise paperwork and tax evasion.

e-Invoicing System from January 2020

As per the announcement, this electronic invoicing technology in a phase-wise manner for B2B transactions and would be rolled out from January 2020. This system would help the taxpayers in backward integration and automation of tax relevant processes. It would also help the tax authorities in preventing the threat of tax evasion. The invoices will be issued via the GSTN portal and will act as an

e-way bill where a separate e-way bill is not required.

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Frequently Asked Questions

Common questions about GST Annual Return Due Date Extension for FY 2017.

The due date for filing GST Annual Return for FY 2017-18, including GSTR-9, GSTR-9A, and GSTR-9C, has been extended to 30th November 2019. The previous deadline was 31st August 2019.

The due date for filing GST Annual Return has been extended to 30th November 2019 due to various technical issues faced by taxpayers while filing their returns. The extension aims to provide relief and ease the process for taxpayers.

Yes, the due date for Form GST ITC-04 (for the period July 2017 to June 2019) has also been extended till 31st August 2019. Additionally, Form CMP-02 for availing the Composition Scheme by service providers has been extended till 31st July 2019.

The new simplified GST Return Filing System will require taxpayers to file only one monthly return, except for small taxpayers and a few exceptions. This system is set to be implemented for all taxpayers by 1st January 2020.

The new GST Registration process using Aadhar Card aims to minimize paperwork and tax evasion. Individuals can register themselves on the GSTN Portal and get the GSTN number by simply entering their Aadhar number, eliminating the need for various documents.

The e-Invoicing System is an electronic invoicing technology that will be rolled out in a phased manner for B2B transactions from January 2020. It will help taxpayers automate tax-relevant processes and prevent tax evasion.

Under the e-Invoicing System, invoices issued via the GSTN portal will act as an e-way bill, eliminating the need for a separate e-way bill for those transactions.

The tenure of the anti-profiteering authority, responsible for ensuring that businesses pass on the benefits of GST rate reductions to consumers, has been extended by two years till November 2021.

The rule restricting the generation of e-way bills for taxpayers who have not filed returns for two consecutive tax years will come into effect from 21st August 2019.

The restriction on generating e-way bills for non-filers aims to encourage timely filing of GST returns and discourage tax evasion by making it difficult for persistent non-filers to continue business operations.