- Due Date for filing GST Annual Return for F.Y. 2019-20 is 28th February, 2021
- Government has given one time relaxation for Annual GST Return Filing to registered persons having aggregate turnover upto ₹2 Crore
As per Section 44 of the CGST Act, 2017 every registered person is required to file the Annual Return in form GSTR-9 irrespective of any turnover limits. However, Government has given one time relaxation to registered persons whose aggregate annual turnover is upto ₹2 Crore vide notification no. 47/2019-Central Tax dated 09.10.2019 as amended by notification No. 77/2020-Central Tax dated 15-10-2020. So, it is optional for to file GSTR-9 for registered persons having aggregate annual turnover of ₹2 Crore. It is pertinent to note that if annual aggregate turnover is more than ₹2 Crore there is no exemption from filing GSTR-9 and same is required to be submitted by 28th February 2021.
GSTR 9C : Every registered person having aggregate annual turnover of more than ₹5 Crore are required to file GSTR-9C along with GSTR-9. GSTR 9C is a reconciliation statement between the Annual Return (i.e. GSTR-9) and audited financial statements. GSTR-9C is required to prepared and certified by a Chartered Accountant or the Cost Accountant.
The limit of ₹5 Crore for GSTR-9C is the enhanced limit, whereas the regular limit is ₹2 Crore.
Table showing the applicability of GSTR-9 and GSTR-9C for Financial Year 2019-20 :-
| S. No. | Turnover Limit | GSTR-9 | GSTR-9C |
| 1 | Upto ₹2 Crore | Optional | Not Applicable |
| 2 | ₹2 Crore – ₹5 Crore | Applicable | Not Applicable |
| 3 | More than ₹5 Crore | Applicable | Applicable |
Due Date for filing of annual return for the Financial Year 2019-20 is 28.02.2021.