Home » GST Audit » GSTR9C GST Audit Due Date Extended For FY 2017-18
GST Department had given extension for GST Audit & Annual Return Due Date. GSTR9C Gst Audit Due Date Extended For FY 2017-18 that is 30 August 2019. As per 35th GST council meeting GST Audit and GST Annual return due date is extended.
For Giving relaxation for filing GSTR 9 And GSTR 9C. For GST Annual return Due date extension applied to GST Audit. By in exercise of the powers conferred by section 172 of the Central Goods and Services Tax Act, 2017, the Central Government, Due Date is extended.
S.No. | GST Audit & GST Annual Return Extended | Due Date |
1 | GSTR 9 FY 2017-18 ( Turnover > 5 Cr ) | 30-Jun-19 |
2 | GSTR 9C GST Audit FY 2017-18 ( Turnover > 5 Cr ) | 30-Jun-19 |
3 | GSTR 9 FY 2017-18 ( Turnover in Between 2 to 5 Cr ) | 31-Aug-19 |
4 | GSTR 9C- GST Audit FY 2017-18 ( Turnover in Between 2 to 5 Cr ) | 31-Aug-19 |
5 | GSTR 9 FY 2017-18 ( Turnover < 2 Cr ) | 30-Sep-19 |
Order No. Order No.03/2018-Central Tax issued dated 31 December 2018 for GSTR9C GST Audit Due Date Notification.
Below is detail extract of Order For GSTR9C and GSTR 9 date extended.
For Financial Year 2017-18 ( July 2017 to March 2018 ) last date for filing GST audit report and GST annual return is 30 August 2019 for persons turnover beteen 2 to 5 Crore.
Section 47(2) of the CGST Act gives Provision for Penalty For Non Filing for GST Annual Return. Late Fees of Rs. 100 per day For CGST & Rs. 100 For SGST ( Total Rs. 200 /- Per day ). The maximum amount of late fee that can be levied in case of taxpayers who have filed delayed returns is up to .25% of the turnover in the respective state or union territory.