Extension of GST Due Date for furnishing Annual Return and Reconciliation Statement’ for FY 2017-18

Form GSTR-9 is an annual return to be filed once, for each financial year, by the registered taxpayers who were regular taxpayers, including SEZ units and SEZ developers. The taxpayers are required to furnish details of purchases, sales, input tax credit or refund claimed or demand created etc in this return. In the Annual Return for F.Y 2017-18, the details pertaining to the period from July 2017 to March 2018 are to be reported. In case, the taxpayer is registered after 1st July 2017, in such case, details for the period from the effective date of registration till 31st March, 2018 is to be provided in Annual Return.

Nil Form GSTR-9 can be filed for the Financial year, if you have: –

  • NOT made any outward supply (commonly known as sale); AND
  • NOT received any goods/services (commonly known as purchase); AND
  • NO other liability to report; AND
  • NOT claimed any credit; AND
  • NOT claimed any refund; AND
  • NOT received any order creating demand; AND
  • There is no late fee to be paid etc.

Details are required to be provided in Form GSTR-9 in the following tables:

  1. 4.Details of advances, inward and outward supplies made during the financial year on which tax is payable: To enter/ view the summary of outward/ inward supplies made during the financial year
  2. 5.Details of Outward supplies made during the financial year on which tax is not payable: To enter/ view the summary of non-taxable outward supplies made during the financial year
  3. 6.Details of ITC availed during the financial year: To enter/ view the summary of ITC availed during the financial year
  4. 7.Details of ITC reversed and Ineligible ITC for the financial year: To enter/ view the summary of ITC reversed or ineligible for the financial year
  5. 8. Other ITC related information: To enter/ view the ITC availed during the financial year
  6. 9.Details of tax paid as declared in returns filed during the financial year: To enter/ view the tax (including Interest, Late Fee, Penalty & Others) paid during the financial year
  7. 10,11,12&13 Details of the previous Financial Year’s transactions reported in next Financial Year: To enter/ view the summary of transactions reported in next financial year
  8. 14. Differential tax paid on account of declaration in table no. 10 & 11: To enter/ view the total tax paid on transactions reported in next financial year
  9. 15. Particulars of Demands and Refunds: To enter/ view particulars of demands and refunds during the financial year
  10. 16. Supplies received from Composition taxpayers, deemed supply by job worker and goods sent on approval basis: To enter/ view the summary of supplies received from Composition taxpayers, deemed supply by job worker and goods sent on approval basis
  11. 17. HSN wise summary of Outward Supplies: To enter/ view HSN wise summary of outward supplies made during the financial year
  12. 18. HSN wise summary of Inward Supplies: To enter/ view HSN wise summary of inward supplies received during the financial year

The Central Board of Indirect Taxes and Customs on the 26th August,2019 vide  Order No. 7/2019-Central Tax,  informed that the last date for furnishing of Annual Return in the FORM GSTR-9 / FORM GSTR-9A and Reconciliation Statement in the FORM GSTR-9C for the Financial Year 2017-18 is extended from 31st August, 2019 to 30th November, 2019.

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