GSTR 9/9C: Do Ministry Extend Due Date Last Minute ??
GSTR-9 and GSTR-9C must be submitted by December 31st of the year. However, due to the recent amendments to the forms made the accountants to demand the due date extension.
The due date extension of GSTR 9 / 9C has placed it at the top of every table of discussion in the circle of the professionals. As per the current update, the due date is still 31st December 2025. The important concern is whether the ministry extends the due date last minute?
Multiple accounting associations have submitted their representations before the Finance Ministry showing the practical difficulties faced by the professionals for filing the return form. The Bombay Chartered Accountants Society ( BCAS ), the oldest accounting society, submitted two representations with regards to the due date.
The society submitted one representation on 11th December listing the issues to the ministry and again on 29th December, they made a follow up representation. However, until now there is no update on the due date extension.
Does the Ministry extend the GSTR 9/9C Due date at the Last Minute?
This is a highly probable question as the same is highly dependent on how seriously the ministry took the concerns of the professionals and the representation made. The history of last minute extension by ministry is well-known. However, the same was strictly criticised by multiple high courts including Gujarat HC and Punjab & Haryana High Court.
Recently, the Punjab & Haryana High Court has criticised the CBDT for last minute extension of the due date. Read the full order here. Even though the criticism was against the CBDT, the same applies to CBIC.
Additionally, the ministry had no choice but to consider the representations submitted. Therefore, considering the pasts of the ministry, we can expect the due date extension to some extent, however we cannot confirm the same.
Why is the due date extension demanded?
GSTR-9 and GSTR-9C must normally be submitted by December 31st of the year that follows the conclusion of the applicable fiscal year. However, due to the recent amendments to the forms made the accountants to demand the due date extension.
The annual GST compliance structure has gone through many revisions, especially as a result of Notifications 12/2024-CT and 13/2025-CT, which basically changed the requirements for reporting in GSTR-9 and GSTR-9C.
The BCAS raised issues with auto-population logic updates, particularly in Table 8A, where the foundation of the data population has repeatedly altered between GSTR-2A, GSTR-2B, document year, and return period.
Additionally, the audits must be used to make the Annual Conciliation. By mid-November, the audit reports will be ready. Also, the professionals have just one and a half months to complete the conciliation and annual returns.
The professionals have been burdened by additional modifications, audit report delays, and other deadlines. Thus, demand for the due date extension has become strong.
Support our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
