“The due dates for GSTR-9 and GSTR-9C for FY 2017-18 are being extended in a staggered manner for different groups of States to 5th and 7th February 2020. Notifications will be uploaded shortly,” tweeted CBIC.

The CBIC (Central Board of Indirect Taxes and Customs) has again extended the due date for furnishing GST Annual Return and Reconciliation Statement (GSTR-9 / 9A and GSTR-9C) for FY 2017-18 for Group in a staggered manner. Previously, the last date to file the Returns was January 31, 2020.

This happened after thousands of complaints from taxpayers in almost all social media platforms about the GST portal not working. “Considering the difficulties being faced by taxpayers in filing GSTR-9 and GSTR-9C for FY 2017-18 it has been decided to extend the due dates in a staggered manner for different groups of States to 3rd, 5th and 7th February 2020 as under,” CBIC said in a Tweet.

CBIC Extended GSTR-9 & GSTR-9C for FY2017-18

The states of Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Puducherry, Telangana, Andhra Pradesh, Other Territory has been placed under Group 1 and these states need to file their GST Annual Returns by 3rd February 2020.

Consequently, under Group 2 states including Jammu and Kashmir, Himachal Pradesh, Punjab, Chandigarh, Uttarakhand, Haryana, Delhi, Rajasthan and Gujarat need to file their GST Annual Returns by 5th February 2020.

Lastly, in Group 3 the states including Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Andaman & Nicobar Islands, Jharkhand, Odisha, Chhattisgarh, Dadra and Nagar Haveli and Daman and Diu, Lakshadweep, Madhya Pradesh, and Uttar Pradesh need to file their GST Annual Returns by 7th February 2020.

The late fees or penalty for not filing the GSTR 9 on or before the due date is Rs 100 per day, as per the Act. In detail, the late fees of Rs 100 under SGST and Rs 100 under CGST will be applicable in case of not filing the GSTR 9 on or before the due date. Therefore, the total liability or late fees amount is Rs 200 per day of default. This can be increased to a maximum of 0.25% depending on the taxpayer’s turnover in the relevant state or union territory. Importantly, there is no penalty or late fees on IGST yet.

GSTR-9 is an annual return that has to be filed by taxpayers whoever registered under GST and it is a yearly process. This return comprises the complete details about the outward and inward supplies received and made by the taxpayer during the relevant previous year under different taxes such as CGST, SGST & IGST and HSN codes. Generally, it is an integration compile of all the quarterly/monthly returns, such as GSTR-1, GSTR-2A, GSTR-3B which are filed in that particular year. However it seems to be complicated, but this annual return helps in extensive reconciliation of data of outward and inward supplies with 100% transparent disclosures.