Annual return GSTR9

[Sudhir Kumar]

Sir any notification or circular which restrict the taxpayer to file annual return GSTR-9 after 03 years.

Please guide

AI Summary

Can Taxpayers File GSTR-9 After Three Years? New Amendment to Section 44 Clarifies for FY 2022-23 Onward. A discussion on the Goods and Services Tax (GST) forum addresses whether taxpayers can file the annual return GSTR-9 after three years. A participant cites an amendment to Section 44 of the Central GST Act, effective from October 1, 2023, which restricts filing beyond three years from the due date, with potential exceptions by government notification. Another participant questions the amendment's applicability, and it is clarified that it applies to returns due from FY 2022-23 onwards. The discussion references past instances where similar issues arose, emphasizing the importance of understanding the effective date of such amendments.