Central Board of Indirect Taxes & Customs (CBIC) has issued Removal of Difficulty Order No. 08/2019 – Central Tax dated 14th November, 2019 to further extend the due date for furnishing the GST Annual Return in FORM GSTR-9 for the period from 1st July, 2017 to 31st March, 2018 from 30th day of November, 2019 to 31st day of December, 2019 and for the period from 1st April, 2018 to 31st March, 2019 from 31st day of December, 2019 to 31st day of March, 2020.
Wherever copy of audited annual accounts and reconciliation statement duly certified, in FORM GSTR-9C, needs to be submitted along with GST Annual return, the same shall also stand extended till 31st day of December, 2019 for the period 1st July, 2017 to 31st March, 2018 and till 31st day of March, 2020 for the period 1st April, 2018 to 31st March, 2019.