GST annual return filing due date: what is it and does it change?
Under CGST Section 44 read with Rule 80, the GST annual return (GSTR-9, and GSTR-9C above the turnover threshold) is due on 31 December following the end of the financial year it covers. That statutory default has been extended by CBIC notification in past years when circumstances warranted it (for financial year 2019-20, for example, the original 31 December 2020 due date was pushed out in stages to 28 February 2021 and then finally to 31 March 2021), so always check the specific year's notifications rather than assuming the default date holds without exception.
The statutory default
Section 44 of the CGST Act, read with Rule 80, sets the annual return's due date at 31 December following the relevant financial year. GSTR-9C, the self-certified reconciliation statement, shares the same 31 December due date but only applies above the aggregate turnover threshold set for it.
Why the date can move
The default date isn't guaranteed to hold every year: CBIC has extended it by notification before. A CAclubindia discussion on the FY 2019-20 annual return traces exactly this: the due date was initially 31 December 2020, extended first to 28 February 2021, then extended again to 31 March 2021 as the final date for that year. That's one specific financial year's history, not a standing rule that the date always moves. Check the current year's CBIC notifications for whether an extension applies to the return you're filing.
FAQs
Is 31 December always the GSTR-9 due date?
It's the statutory default under Section 44/Rule 80, but CBIC has extended it by notification in past years: the FY 2019-20 return, for example, ended up due on 31 March 2021 after two extensions. Check the notification for the year you're filing.
Does GSTR-9C have a different due date from GSTR-9?
No, GSTR-9C shares the same 31 December due date, but it only applies above the aggregate turnover threshold set for it, so not every GSTR-9 filer needs to file GSTR-9C.
Who has to file GSTR-9 at all?
Regular and QRMP-scheme registered taxpayers. Composition taxpayers file GSTR-4 as their annual return instead, on a separate due date.
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Last reviewed 2026-10-15
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