Due date of filing GST Annual Return has been extended to 28.02.2022

Due date of filing GST Annual Return in Form GSTR-9 and 9C has been extended from 31.12.2021 to 28.02.2022 vide Notification No. 40/2021-Central Tax dated 29.12.2021

Rule 80 of CGST Rules, 2017 has been amended to insert following provisions-

• after sub-rule (1), the following sub-rule shall be inserted, namely:-

(1A) Notwithstanding anything contained in sub-rule (1), for the financial year 2020-2021 the said annual return shall be furnished on or before the twenty-eighth day of February, 2022.

(b) after sub-rule (3), the following sub-rule shall be inserted, namely:-

(3A) Notwithstanding anything contained in sub-rule (3), for the financial year 2020-2021 the said self-certified reconciliation statement shall be furnished along with the said annual return on or before the twenty-eighth day of February, 2022.

Refer Notification No.40/2021-Central Tax dated 29.12.2021