The Government has extended the last date for furnishing of annual return in form GSTR-9 or form GSTR-9A and reconciliation statement in FORM GSTR-9C for the financial year 2017-18 to 30th November 2019. Earlier, GST taxpayers were to file required returns by August 31. GSTR 9 is an annual return to be filed yearly by taxpayers registered under the Goods and Services Tax (GST).
It consists of details regarding the outward and inward supplies made or received under different tax heads. GSTR-9C is filed by those whose annual turnover exceeds Rs 2 crore. It is a statement of reconciliation between GSTR-9 and the audited annual financial statement, while GSTR-9A is the annual return to be filed by those who have opted for the Composition Scheme under GST.