GST Audit report Due Date /GSTR 9C
Here are the due date for GSTR 9C / GST Audit Report due date
|Financial year||Original/Extended||Due Date||Reference|
|2017-18||Extended||30th June 2019||As per 31st GST Council Meeting Decision on 22.12.2018|
|2017-18||Extended||31st March 2019||Order No 1/2018 Central Tax Dated 11.12.2018|
|2017-18||Original||31st December 2018||Section 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
(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
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 ]