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Further extension of due date for filing GSTR 9, 9c for FY20 unlikely


HC dismisses plea seeking further extension of last date for filing GSTR
February 27, 2021
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However, the Court clarifies that non-filing by February 28 will not lead to extinguishment of rights
The Bombay High Court on Friday dismissed a petition seeking further extension of due date for filing annual GST returns for FY20. Now, the last date for filing returns is February 28.
This more or less excludes the possibility of further extension of due date. Rajat Mohan, Senior Advisor with AMRG, said, “Complete all GSTR 9 & 9C before February 28.” GST assessees have to file monthly/quarterly and annual returns. Annual returns have two forms GSTR 9 and GSTR 9C. While GSTR 9 is for all assessees, GSTR 9C is the reconciliation statement/audit report to be submitted by registered taxpayers. This applies to those whose turnover exceeds ₹2 crore. ....

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Maharashtra: HC refuses to extend last date for GST returns | Mumbai News


The last date is February 28.
A bench of Justices Ujjal Bhuyan and Milind Jadhav heard a petition by the Goods and Services Tax Practitioners Association to extend the period of filing in Maharashtra “until the period of lockdown is lifted or until the Covid-19 pandemic situation improves completely.”
Under section 44 of Central Goods and Services Tax Act, 20-17, every registered person is required to file annual returns in the electronic form before December 31.
For the financial year 2019-20, the date was December 31, 2020.
It was extended till February 28, 2021.
The association’s petition said Maharashtra is still the worst affected state and has seen a surge in cases. ....

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