HC dismisses plea seeking further extension of last date for filing GSTR

Shishir Sinha New Delhi | Updated on February 27, 2021

However, the Court clarifies that non-filing by February 28 will not lead to extinguishment of rights

The Bombay High Court on Friday dismissed a petition seeking further extension of due date for filing annual GST returns for FY20. Now, the last date for filing returns is February 28.

This more or less excludes the possibility of further extension of due date. Rajat Mohan, Senior Advisor with AMRG, said, “Complete all GSTR 9 & 9C before February 28.” GST assessees have to file monthly/quarterly and annual returns. Annual returns have two forms — GSTR 9 and GSTR 9C. While GSTR 9 is for all assessees, GSTR 9C is the reconciliation statement/audit report to be submitted by registered taxpayers. This applies to those whose turnover exceeds ₹2 crore.

Section 44 of CGST Act prescribes returns to be filed annually though the law mandates returns to be filed on or before December 31, following the end of the previous financial year. This means, for FY20, the last date for filing returns would have been December 31, 2020 under the normal situation. However, it was extended to February 28.

However, considering the difficulties on account of the pandemic, a petition was filed in the Bombay High Court seeking further extension of due date.

After arguments from both sides were heard, a division Bench of Justices Milind N Jadhav and Ujjal Bhuyan noted that the time limit for filing returns had already been extended to February 28. It mentioned that non-extension of the time limit beyond February 28 would not lead to any extinguishment of right.


Published on February 27, 2021

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