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

[Ganeshan Kalyani]

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.