GTR9 & GSTR 9C due date extended for F.Y 2020-21 from 31 Dec to 28th Feb 2022

The Central Board of Indirect Taxes & Customs (CBIC) extends the due dates of filing GSTR 9 & 9C for FY 2020-21 from 31st December 2021 to 28th February 2022.

Various Representations submit by various Tax Associations to extend the GSTR filing due date for GSTR 9 & 9C for FY 2020-21 as It was not possible for taxpayers to submit the GSTR 9 &  GSTR 9C Audit Financial because the due dates of Submitting TAX AUDIT REPORT under Income Tax Act is being later than GSTR 9 & 9C. The due date of the Tax Audit is 15th Jan 2021 and Due date of GSTR9C is 31st Dec 2021.

The announcement came via Notification Number 40/2021 – Central Tax dated 29th December 2021.

CBIC notifies extension of GTR9 & GSTR 9C for FY 2020-21 from 31st Dec to 28th Feb 2022

The Relevant Extract of notification is given below for reference:

(ii) in rule 80,–

(a) after sub-rule (1), the following sub-rule shall be inserted, namely:-

(1A) Notwithstanding anything contained in sub-rule (1), for the financial year 2020-2021 the said annual return shall be furnished on or before the twenty-eighth day of February 2022.;

(b) after sub-rule (3), the following sub-rule shall be inserted, namely:-

(3A) Notwithstanding anything contained in sub-rule (3), for the financial year 2020-2021 the said self-certified reconciliation statement shall be furnished along with the said annual return on or before the twenty-eighth day of February 2022.;