Ministry of Finance
GSTR-9 & GSTR -9C more simplified & last dates of
Posted On: 14 NOV 2019 3:32PM by PIB Delhi
The Government has decided today to extend the due dates of filing of Form GSTR-9 (Annual
Return) and Form GSTR-9C (Reconciliation Statement) for Financial Year 2017-18 to 31 st
December 2019 and for Financial Year 2018-19 to 31 st March 2020. The Government has also
decided to simplify these forms by making various fields of these forms as optional.
Central Board of Indirect Taxes & Customs (CBIC) today notified the amendments regarding the
simplification of GSTR-9 (Annual Return) and GSTR-9C (Reconciliation Statement) which
inter-alia allow the taxpayers to not to provide split of input tax credit availed on inputs, input
services and capital goods and to not to provide HSN level information of outputs or inputs, etc.
for the financial year 2017-18 and 2018-19.
CBIC expects that with these changes and the extension of deadlines, all the GST taxpayers
would be able to file their Annual Returns along with Reconciliation Statement for the financial
years 2017-18 and 2018-19 in time. Various representations regarding challenges faced by
taxpayers in filing of GSTR-9 and GSTR-9C were received on which by the Government has
acted in a very responsive manner.
It may be noted that earlier the last date for filing of GSTR-9 and GSTR-9C for Financial Year
2017-18 was 30 th November 2019 while that for Financial Year 2018-19 was 31 st December
- Notifications implementing the decisions as above have been issued today