Indirect Tax Alert: Extension of Last Date for Filing GSTR-9 and GSTR-9C for FY 2019-20

Due Date for Filing GSTR-9 and GSTR-9C for FY 2019-20 Extended till 31 March 2021

In view of the difficulties expressed by the taxpayers, the Government decided to further extend the due date for furnishing the GST Annual Return in Form GSTR-9 and the GST Reconciliation Statement in Form GSTR-9C for the financial year 2019-20 to 31st March 2021.

This extension was granted with the approval of the Election Commission of India vide Press Note dated 28th February 2021 issued by the Ministry of Finance, followed by Notification No. 04/2021 – Central Tax dated 28th February 2021 issued by the Central Board of Indirect Taxes and Customs (CBIC).

Earlier, the due date for furnishing GSTR-9 and GSTR-9C for the financial year 2019-20 was 28.02.2021.

The extension may provide much-needed relief to businesses and is likely to facilitate tax compliance.

This update is also relevant from a broader taxation advisory services perspective, especially where businesses are managing statutory filing timelines, reconciliation readiness, and year-end reporting obligations. In parallel, organizations tracking wider tax deadline developments may also find value in aligned review through indirect tax advisory services where compliance calendars overlap across tax functions.

Source

Press Note dated 28th February 2021 and Notification No. 04/2021 – Central Tax dated 28th February 2021

Article Contributed By

CA. Pankaj Bansal
Assistant Manager, Indirect Taxation
MBG Corporate Services

Additional Resources

• GST annual return and reconciliation statement overview
• Have you filed your GST annual return and reconciliation statement
• Advisory on difference in value of Table 8A and 8C of GST annual return
• Advisory on GSTR-3B and GSTR-1 reconciliation issues
• Direct Tax Alert: Extension of various Income Tax due dates by CBDT vide Notification No. 10/2021