Vide notification No. 69/2020 – Central Tax, dated 30.09.2020, the due date for furnishing of
the Annual Return for the FY 2018-19 has been extended till 31.10.2020.

Certain representations have been received stating that the auto-populated GSTR 9 for the
the year 2018-19 (Tables 4, 5, 6, and 7) also includes the data for FY 2017-18. However, this
information for FY 2017-18 has already been furnished by the taxpayers in the annual
return (GSTR9) filed for FY 2017-18 and there is no mechanism to show the split of two
years (2017-18 & 2018-19) in FORM GSTR-9 for 2018-19.

In this regard, it is clarified that the taxpayers are required to report only the values
pertaining to Financial Year 2018-19 and the values pertaining to Financial Year 2017-18
which may have already been reported or adjusted are to be ignored. No adverse view
would be taken in cases where there are variations in returns for taxpayers who have
already filed their GSTR-9 of Financial Year 2018-19 by including the details of supplies and
ITC pertaining to Financial Year 2017-18 in the Annual return for FY 2018-19.

All the taxpayers are requested to avail the benefit of the extended due date and file their
Annual Return (FORM GSTR-9) at the earliest to avoid the last-minute rush. It may be noted that
furnishing of the Annual return in FORMGSTR-9ismandatory only for taxpayers with
aggregate annual turnover above Rs. 2 crores while reconciliation statement in FORM GST- 9C
is to be furnished only by the registered persons having aggregate turnover above Rs. 5
crore.