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CMA Intermediate · Direct and Indirect Taxation · Returns and Payment of Taxes

Under the CGST Rules, 2017 (Rule 80 as reproduced), by which date must a regular registered person furnish the annual return in FORM GSTR-9 for a financial year, assuming no special extension notification applies?

A regular registered person must file the annual return in FORM GSTR-9 on or before 31 December following the end of the relevant financial year, as Rule 80(1) provides, unless a special extension has been notified for that year. Other dates are not prescribed.

  1. A30 June following the end of the financial year
  2. B30 September following the end of the financial year
  3. C31 December following the end of the financial yearCorrect
  4. D31 March following the end of the financial year

Explanation

Rule 80(1) requires the annual return in FORM GSTR-9 on or before the thirty-first day of December following the end of the financial year. The other dates are not prescribed by the rule; they are plausible-looking but incorrect.

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