GSTR9 DUE DATE

GSTR 9 is an annual return to be filed yearly by taxpayers registered under GST. It consists of details regarding the outward and inward supplies made/received during the relevant previous year under different tax heads i.e. CGST, SGST & IGST and HSN codes. Basically, it is a consolidation of all the monthly/quarterly returns (GSTR-1, GSTR-2A, GSTR-3B) filed in that year. Though complex, this return helps in extensive reconciliation of data for 100% transparent disclosures.

GSTR 9  should be filed by the regular taxpayers who are filing GSTR1 & GSTR 3B

Due Date:

GSTR-9 is to be filed on or before the 31st of December of the subsequent financial year. However, the Government has the power to extend this due date to such other date it considers necessary.

For instance:

• For FY 2017-18, the due date for filing GSTR 9 has been extended to 30th June 2019*.
• For FY 2018-19 the due date for filing GSTR 9 is 31st December 2019*.