GSTR-9 is an annual return that must be filed by all eligible taxpayers under GST, with the exception of a few. It is a yearly list of outward supplies, internal supplies, tax obligation, and production tax credit earned during a fiscal year. It must be filed by the 31st of December of the year following the fiscal year in question. The deadline for filing annual returns was extended several times during the first two fiscal years.
Budget 2021: Update as of February 1st, 2021 The provision for GST audits by relevant practitioners such as CAs and CMAs has been excluded from the GST regulation. Sections 35 and 44 have been updated to reflect this. According to the amendment, taxpayers must only file GSTR-9-annual returns on a self-certification basis on the GST platform, eliminating the need for a GSTR-9C-reconciliation affidavit. However, the government is yet to clarify the fiscal year and date of application of this withdrawal. Update as of December 30th, 2020 The deadline for filing GSTR-9 and GSTR-9C for fiscal year 2019-20 has been extended to February 28th, 2021. Updated on October 28th, 2020 The deadline for filing GSTR-9 and GSTR-9C for fiscal year 2018-19 has been extended until December 31, 2020.