GST Audit due date extended to 31st August 2019.

Recommendations in relation to following were made:-

  1. It was recommended to introduce New Returns system which consists of FORM GST ANX-1 for large taxpayers (having aggregate turnover of more than Rs. 5 crores in previous year) & GST ANX-2 for small taxpayers.
  1. It was recommended to extend the due date of furnishing of FORM GSTR-9, FORM GSTR-9A, and FORM GSTR-9C due to difficulties being faced by taxpayers in furnishing the annual returns till 31.08.2019. 
  1. Extension of the due date of furnishing of FORM GST ITC-04 till 31.08.2019 was also recommended.
  1. Blocking of e-way bills on non-filing of returns for two consecutive tax periods was also recommended.
  2. Last date for filing intimation, in FORM GST CMP-02 (for opting under composition scheme) was recommended to be extended from 30.04.2019 to 31.07.2019.

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