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    <title>GST Annual Return &amp; Reconciliation Statement filing for F.Y.2017-18 is extended</title>
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    <description>Registered persons must file an annual return electronically under Section 44; those subject to audit must submit audited accounts and a certified reconciliation statement in Form GSTR-9C as required by Section 35 and Rule 80, with prescribed electronic filing through the common portal. Administrative orders extended due dates and form modifications and GSTN tool updates were issued to address system and data issues and to permit optional tables to ease compliance.</description>
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      <description>Registered persons must file an annual return electronically under Section 44; those subject to audit must submit audited accounts and a certified reconciliation statement in Form GSTR-9C as required by Section 35 and Rule 80, with prescribed electronic filing through the common portal. Administrative orders extended due dates and form modifications and GSTN tool updates were issued to address system and data issues and to permit optional tables to ease compliance.</description>
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