Updated: Jan 11, 2022
The Central Board of Indirect Taxes and Customs (CBIC) has extended the due date of filing annual return in the FORM GSTR 9 and self-certified reconciliation statement in the FORM GSTR 9C for the financial year ended on 31.03.2021 from 31st December 2021 to 28th February 2022 vide Notification No. 40/2021 - Central Tax dated 29th December 2021.
CBIC has also communicated the same through a tweet on 29th December 2021 as follows:
GSTR 9 is an annual return (having consolidation of all GST returns filed during the financial year) to be filed by the registered taxable person under GST having the turnover exceeding ₹ 2 crores during the previous year, on or before 31st December of the next financial year on the GST portal. GSTR 9 does not require any certification of CA/CMA. The taxpayer has to self-certify it using the Digital Signature Certificate (DSC). The actual due date for GSTR 9 for the financial year ended 31.03.2021 was 31.12.2021 which is now extended to 28.02.2022.
GSTR 9C is an analytical statement (Reconciliation Statement) on GST returns to be self-certified by the taxpayers whose aggregate turnover during the preceding financial year exceeds ₹ 5 crores. It is to be filed by the registered taxpayer on or before 31st December of the next financial year on the GST portal. The actual due date of GSTR 9C for the financial year ended 31.30.2021 was 31.12.2021 which is now extended to 28.02.2022.
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