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GST Annual Return for FY 2018-19 : Number of extensions and notifications

Ganeshan Kalyani
GST Annual Return 2018-19 Deadline Extended Multiple Times, Now Due December 31, 2020 The GST Annual Return for the fiscal year 2018-19, initially due on December 31, 2019, experienced multiple extensions. The first extension moved the deadline to March 31, 2020, followed by a second extension to June 30, 2020. A third extension set the date to September 30, 2020, and a fourth pushed it to October 31, 2020. Finally, a fifth extension established the new deadline as December 31, 2020. These changes were communicated through various orders and notifications issued by the relevant tax authorities. (AI Summary)

Due date: GST Annual return in FORM GST 9, 9A & 9C for FY 2018-19 was required to be filed on or before 31.12.2019. This was the first due date for filing the annual return.

First extension: The said due date was first extended up to 31.03.2020 vide Order No.08 - Central Tax dated 14.11.2019.

Second extension: The date was further extended to 30.06.2020 vide Notification No.15/2020-CT dated 23.03.2020.

Third extension: The due date was again extended to 30.09.2020 vide Notification No.41/2020-CT dated 05.05.2020.

Fourth extension: The due date was once again extended to 31.10.2020 vide Notification No. 69/2020-CT dated 30.09.2020.

Fifth extension: The due date is now extended to 31.12.2020 vide Notification No.80/2020-CT dated 28.10.2020.

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