GST update: Due date for Annual Return and GST Audit for FY 17-18 and FY 2018-19

The Ministry of Finance has issued a press release to extend the due date of FORM GSTR – 9 (Annual Return) and GSTR – 9C (GST Reconciliation Statement and GST Audit Report) as follows-

Financial Year Earlier Due date Extended Due Date
2017-18 (July to March) 30th November, 2019 31st December, 2019
2018-19 31st December, 2019 31st March, 2020

Also, there are following changes proposed in the Annual return (GSTR-9) & GSTR-9C to simplify the same-

  1. HSN level details of inward supply and outward supply to be made optional.
  2. Split of Input tax credit availed on Inputs, Input services, Capital goods.

The Notifications/orders by CBIC are attached herewith