ICAI Representation for difficulties in filing Annual Return in Form GSTR 9 for the year 2018-19

As per the relaxation given by MOF, it was not mandatory for taxpayers having Turnover up to Rs. 2Cr to file GSTR-9 & GSTR-9C for FY 17-18 & 18-19. Accordingly, some taxpayer did not file the returns in FY 2017-18. But the portal is not allowing the taxpayer to file the same on a voluntary basis for FY 2018-19.

Here is a representation of ICAI to the Joint Secretary of Goods and Services Tax Council, that GST Portal should allow the filing of GSTR-9 & GSTR-9C in such cases.

The Institute of Chartered Accountants of India

ICAI/IDTC/2020-21/Rep/12                                                                         10th September 2020

Shri SK Rahman,
Joint Secretary.
Goods and Services Tax Council,
5″ Floor, Tower 11, Jeevan Bharti Building.
Janpath Road, Connaught Place,
New Delhi-110 001

Reapected Sir,

Reg : Difficulties in filing Annual Return in Form GSTR 9 for the year 2018-19

Greetings,

The Institute of Chartered Accountants of India (ICAI) has been proactively supporting the Government by providing its suggestions, creating awareness and disseminating knowledge of GST among various stakeholders.

We refer to the Notification No. 47/2019 – Central Tax dated 9th October, 2019 whereby filing of Annual Return under section 44(1) of the Central Goods and Services Tax Act read with sub-rule (1) of rule 80 of the Central Goods and Services Tax Rules, 2017 by registered persons having turnover upto 2 crore for the financial years 2017-18 and 2018-19 was made optional.