Extension of Annual returns in Form GSTR 9 and GSTR 9A along with GST Audit Certificate in GSTR 9C from September 30, 2020 to December 31, 2020


(Set up by an Act of Parliament)


10th September, 2020

Shri S K Rahman,
Joint Secretary,
Goods and Services Tax Council,
5th Floor, Tower II, Jeevan Bharti Building,
janpath Road, Connaught Place,
New Delhi-110 001

Esteemed Sir,

Reg: Request for extension of Annual returns in Form GSTR 9 and GSTR 9A along with GST Audit Certificate in GSTR 9C from September 30, 2020 to December 31, 2020

The Institute, being a partner in nation building, has always been proactively supporting the Government in implementation of GST by providing suggestions at each stage of development, be it pre-implementation or post-implementation of GST, be it on policy issues or procedural aspects. Further, Institute has been playing crucial role in GST Knowledge Dissemination among all the stakeholders through our technical publications, GST Newsletter, Live Webcasts, E-learning, Courses, Conferences and programme.

Due Date

It is evident that COVID — 19 (Coronavirus) has affected the entire world including India. The Word Health Organisation (WHO) has announced COVID — 19 outbreaks a pandemic. Majority of the offices are working only partially. Life has almost comes to standstill and people are working for survival.

Therefore, we request your goodself to provide appropriate relaxation to the registered person and extend due dates of filing GST Annual return and GST Audit for the year 2018-19 by three month till December, 31 2020. This would provide needed relaxation to the trade, in combating the circumstances arising out of Coronavirus.

We would be very grateful if a suitable order may be issued to this effect at the earliest. We shall be glad to provide any further input as may be required and your office may reach us at gst@icai.in or 9310542608.

Warm regards,

Yours faithfully,
CA. Rajendra Kumar P
GST & Indirect Taxes Committee

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  1. PD says:

    Sir, Please extend the annual return for year 2018-19 further. With staff working online from home and less staff in office, its been difficult to co-ordinate with all the network connectivity issues. Sincere request to do the needful.

  2. Satish says:

    Dear Sir,

    Please write request letter to our Finance Minister to extend date for filing return of Audited account on 31-12-2020 & January-2021 respectively.

  3. jagdish mainali says:

    Every thing is going on till 31 Dec-2020, GST annual return or Annual filing , Tax Audit , TP 31 OCT-2020, TAX Audit 31-10-2020, I thing Lesser staff with FM .Annual filing till of ROC till 31-Dec-2020,IAS /IRS officer using our brain less time.

    my suggestion must be file GST return limit of of turnover is over 10 CR only for FY 2018-19.

    1. Chintu Bawari says:

      That is not correct. Everything is not extended. The late fee for quarterly GSTR 4 returns 2017-2019 for composition dealers has not been waived. Portal is asking 10000/- late fee for each quarter. I know because I saw it personally. You can also check. This totals to huge amounts, and most composition dealers are small traders. Lakhs of small traders are facing difficulty due to lockdown, and cannot afford it. So, lakhs of such small traders are facing prospect of closing shop and fearful of further legal consequences. Many do not understand anything about GST, and are being fleeced by opportunists.

    2. Kamal kishore Chib says:

      Applauds to ICAI for understanding the practical difficulties and filing submission for extension of GST Annual Return. I would suggest categorise the assesee 5cr and above 5 cr. Till 5cr due date be 31.12.2020 while for the rest be it 31.01.2021 reason being load at the CA level will get divided and one can work smoothly with limited resources.
      Kamal kishore Chib
      The Amritsar Accountants Welfare Association

  4. Varinder Sharma says:

    The ICAI has raised the issue very effectively. Our Punjab Accountants Association strongly recommend to extend date for filing GST Annual Returns.

    The ICAI deserves applauds.

    General Secretary, Punjab Accountants Association

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