GST Audit report Due Date / GSTR 9C Due Date

By | August 13, 2018
(Last Updated On: December 23, 2018)

GST Audit report Due Date /GSTR 9C

Here are the due date for  GSTR 9C / GST Audit Report due date

Financial yearOriginal/ExtendedDue DateReference
2017-18Extended30th June 2019As per 31st GST Council Meeting Decision on 22.12.2018
2017-18Extended31st March 2019Order No 1/2018 Central Tax Dated 11.12.2018
2017-18Original31st December 2018Section 44(2) CGST Act 2017 and Rule 80(3) of CGST Rules

For GST Audit report due date you can refer Section 44 of CGST Act 2017

 Section  44 of Central Goods And Services Tax Act  2017 (Annual return)

 (1) Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return for every financial year electronically in such form and manner as may be prescribed on or before the 31 st day of December following the end of such financial year.

(2) Every registered person who is required to get his accounts audited in accordance with the provisions of sub-section (5) of section 35 shall furnish, electronically, the annual return under sub-section (1) along with a copy of the audited annual accounts and a reconciliation statement, reconciling the value of supplies declared in the return furnished for the financial year with the audited annual financial statement, and such other particulars as may be prescribed

Rule  80 (3) of Central Goods and Services Tax Rules, 2017 (Annual return)

Every registered person whose aggregate turnover during a financial year exceeds two crore rupees shall get his accounts audited as specified under sub-section (5) of section 35 and he shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9C, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner.

“aggregate turnover” means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes central tax, State tax, Union territory tax, integrated tax and cess; [ Section 2(6) of CGST Act 2017 ]

However, interest or discount received by him on deposits, loans or advances will not be considered for calculating aggregate turnover [though interest is exempted service] – Removal of Difficulties Order No. 1/2017-CT, dated 13-10-2017.

GST Audit Report Form

[ Note , the Govt has not yet released the format of GSTR 9, 9A, 9B and 9C  However following are the final formats approved by GST Council . refer  Final GST Return Rules approved by GST Council on 03.06.2017 ]

GSTR 9  Annual return

GSTR 9A Simplified annual return for compounding taxable persons

GSTR 9B  Audit Report certified by a………….

GST Audit Report By Chartered Accountant

Refer ICAI Submited Draft ” GST Audit Report Formats ” to Finance Ministry on 31.05.2018 ]

Refer GST Audit : Free Reference Material , Limit, Format , Process

GST Audit report Due Date

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