The government has extended the due date for filing GST Annual Return in FORM GSTR-9 and GSTR-9A and Reconciliation Statement in FORM GSTR-9C for Financial Year 2018-19 from 31st October to 31st December, 2020. Filing of Annual Return (FORM GSTR-9 and GSTR-9A) for 2018-19 is optional for taxpayers who had aggregate turnover below 2 crore rupees. The filing of Reconciliation Statement in FORM 9C for 2018-19 is also optional for the
taxpayers having aggregate turnover up to 5 crore rupees.
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