The Gujarat High Court on Thursday issued notice to the GST Council and other respondents in a PIL seeking an extension of the dates to file the GSTR-9 and GSTR-9C returns for the financial year 2018-2019.
The PIL before the Gujarat High Court has sought an extension up to March 31, 2021, for filing GSTR-9 and GSTR-9C of the financial year 2018-19 due to the COVID-19 pandemic.
The petitioner said that due to the COVID-19 pandemic, the details required for completing the GST audit and annual returns are not being received promptly and audit completion is taking more time than it usually does.
The petitioner also sought relief from late fees for filing GSTR-9 and GSTR-9C. According to the petitioner, if GSTR-9 and GSTR-9C for the financial year 2018-19 are not filed before the due date of December 31, 2020, then a heavy late fee of Rs200 per day up to a maximum amount of 0.25% of the turnover will be charged in case of GSTR-9.
The penalty is Rs50,000 in case the GSTR-9C is filed late.
Other GST extension
Interestingly, the Centre has extended the date to file the GSTR-9 and GSTR-9C for the financial year 2019-20 up to March 31, 2021. The petitioner also submitted that due to the COVID-19 situation people were not able to file their GSTR-9 return on time and hence the dates should be extended.
Also, the Centre has extended the deadline to file income tax returns for individuals from December 31, 2020, to January 10, 2021. This is the third time the government has extended the Income Tax Return (ITR) return filing deadline amid COVID-19.
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