ORDER NO. 7/2019-CENTRAL TAX: FORMS GSTR-9, GSTR9A & GSTR-9C

The CBIC has issued an order regarding the annual return forms GSTR-9, GSTR9A and GSTR-9C.

The order provides clarification on various aspects of the forms and their filing.

The due date for filing GSTR-9 and GSTR-9A has been extended to March 31, 2019.

The due date for filing GSTR-9C has been extended to February 28, 2019.

The order clarifies that GSTR-9 and GSTR-9A are to be filed by all registered taxpayers, except those who are eligible for composition scheme.

GSTR-9C is to be filed by taxpayers whose annual turnover exceeds Rs. 2 crores.

The order also provides clarification on various other aspects of the forms, such as the treatment of credit notes and debit notes.