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 [email protected] or 9310542608.

Warm regards,

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

Download Representation in PDF Format

Also Read:-

S. No. Dated Made by Link to View the Representation
1. 27/09/2020 Tax Bar Association, Guwahati Extend due date for filing GSTR 9, 9A & 9C for year 2018-19
2. 19/09/2020 Independent Tax Research Analysis Association Relax GST Annual Return & Audit dates for FY 2018-19
3. 19/09/2020 Confederation of GST Professionals and Industries Extend Implementation of E-Invoicing to April 1, 2021
4. 17/09/2020 Confederation of GST Professionals and Industries Extend due date for GSTR 9 & 9C of Financial Year 2018-19
5. 16/09/2020 Baroda Tax Bar Association Request to extend due date of GSTR 9 & 9C for F.Y. 2018-19
6. 10/09/2020 The Institute of Chartered Accountants of India Representation on difficulties in filing GSTR 9 for 2018-19
7. 10/09/2020 Institute of Chartered Accountants of India Permit availment of ITC under GST pertaining to FY 2019-20: ICAI
8. 10/09/2020 Institute of Chartered Accountants of India Request to devise mechanism to receive part payment of GST
9. 10/09/2020 The Institute of Chartered Accountants of India Extend due dates of filing GST Annual return & Audit Report
10. 27/09/2020 Karnataka State Chartered Accountants Association Extend due date for filing GSTR9 & GSTR9C for FY 2018-19
11. 24/09/2020 Bombay Chartered Accountants’ Society Extend dates for various provisions under GST: BCAS
12. 14/08/2020 C.V.O. Chartered & Cost Accountants’ Association (CVOCA) Representation on hardship under GST Laws on account of pandemic
13. 07/09/2020 C.V.O. Chartered & Cost Accountants’ Association (CVOCA) Representation on 7 GST issues & hardships faced by taxpayers
14. 10/09/2020 National Association of Tax Professional (Haryana) Extend Filing Date of Annual GST returns GSTR-9 & GSTR-9C
15. 24/08/2020 The Institute of Cost Accountants of India Request to extend due date of filing of GSTR 9 & GSTR 9C
16. 29/09/2020 Ahilya Chamber of Commerce and Industry Extend ITC availment, GSTR-9 & 9C Due dates till 31.03.2021

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  1. vrajesh parikh says:

    Dear Team PMO,

    It is really sad that Finance Ministry has not passed orders for extension even on 29/09/2020 and raising tension of so many MSMEs and Chartered Accountants.

  2. subramanya swamy says:

    Dear Sir,

    Please extension required for due date for Annual return for 18-19 because we are working only 33% employees , some employees not coming regularly because of Covid-19 Fear, taken Leave, and we have income tax Audit is going on , and E invoicing is setup is going on and 2A reconciliation 19-20 issue is there, supplier are not uploaded correctly because some of supplier not yet opened their office till now , i have done so many followups with supplier, but not happening, reason are we have closed our shop, we can not do it, and quterly we do it not now, we have lost all invoice details, tds is deducted so we upload into short amount only, so many issue with small traders ,it is horrible so please extend the due date at least minimum one month.

  3. 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.

  4. 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.

  5. 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

  6. 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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