Extension in due date for furnishing of annual returns in FORM GSTR-9, GSTR-9A and reconciliation statement in FORM GSTR-9C for the FY 2017-2018 till 30.06.2019.

With a view to remove difficulties arising in filing annual return, the Central Government vide Order No. 03/2018-CT dated 31st Dec, 2018 bought in Central Goods and Services Tax (Third Removal of Difficulties) Order, 2018 providing for extension in filing of annual return by substituting letters and word “31st March, 2019” with “30th June, 2019” under section 44 of the CGST Act, 2017.

Comment: Extension of due date is a positive step providing enough time for taxpayers to understand and furnish the required details as well as preparation and testing time to GSTIN. Trade expected a complete overhaul of this Form but Government’s intention seems conspicuous by the limited number of changes in the form and the paucity of explanation in the special instructions appended.