What is the ordinary GSTR-9 filing deadline after the end of a financial year, assuming the taxpayer must file it and no extension applies?
Question and options
What is the ordinary GSTR-9 filing deadline after the end of a financial year, assuming the taxpayer must file it and no extension applies?
31st December of next financial year
30th September of next financial year
31st January of next financial year
31st March of next financial year
Answer and explanation
Correct answer: A - 31st December of next financial year
Section 44 of the CGST Act leaves the time for the annual return to be prescribed, and rule 80(1) of the CGST Rules requires Form GSTR-9 to be furnished by 31 December following the end of the financial year. The other dates are not prescribed for it, though the government may extend the date by notification.
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