TaxTMI 
TaxTMI 
Sir any notification or circular which restrict the taxpayer to file annual return GSTR-9 after 03 years.
Please guide
Annual return GSTR9
26 Jul 2024 
7 Replies 
1509 Views Asked by
Restriction on filing annual GST return: filings barred after a statutory time limit unless government allows extension by notification.
An amendment to Section 44 bars a registered person from furnishing the annual GST return for a financial year after the expiry of a three year period from the return's due date, while permitting the Government, on Council recommendation and subject to conditions by notification, to allow filing beyond that period. (AI Summary)
An amendment to Section 44 bars a registered person from furnishing the annual GST return for a financial year after the expiry of a three year period from the return's due date, while permitting the Government, on Council recommendation and subject to conditions by notification, to allow filing beyond that period. (AI Summary)