Central Board of Indirect Taxes & Customs(CBIC) has issued Removal of Difficulty Order No. 3/2018 – Central Tax dated 31st December, 2018 to further extend the due date for furnishing the GST Annual Return in FORM GSTR-9, FORM GSTR-9A for the period from 1st July, 2017 to 31st March, 2018 from 31stday of March, 2019 to 30th day of June, 2019
Wherever copy of audited annual accounts and reconciliation statement duly certified, in FROM GSTR-9C, needs to be submitted along with GST Annual return, shall also stand extended till 30th day of June, 2019.
Source: Central Board of Indirect Taxes & Customs