Due Date for GSTR-9 & GSTR-9C has Extended vide Notification No.40/2021

The due date for furnishing annual return in FORM GSTR-9 & self- certified reconciliation statement in FORM GSTR-9C for the financial year 2020-21 has been extended from 31.12.2021 to 28.02.2022. Notification No.40/2021-Central Tax dated 29.12.2021 to this effect has been issued.

In Addition to that CBDT has notified amendments in GST Forms and CGST Rules-

a. CBIC has amended following CGST Rules

i. GST rule 36 – Documentary requirements and conditions for claiming input tax credit

ii. GST Rule 80-Annual return

iii. GST Rule 95-Refund of tax to certain persons

iv. GST Rule 142-Notice and order for demand of amounts payable under the Act

v. GST Rule 159-Provisional attachment of property

b. CBIC has Inserted following New Rules

i. Rule 144A- Recovery of penalty by sale of goods or conveyance detained or seized in transit

c. CBIC has Substituted following Existing Rule

i. Rule 154– Disposal of proceeds of sale of goods or conveyance and movable or immovable property.

d. Substituted Existing Forms

i. FORM GST DRC-10 –  Notice for Auction under section 79 (1) (b) or section 129(6) of the Act

ii. FORM GST DRC-22 –Provisional attachment of property under section 83

e. Amended Following Forms-

i.  FORM GST DRC – 11-Notice to successful bidder

ii. FORM GST DRC – 12-Sale Certificate

ii.  FORM GST DRC – 23-Restoration of provisionally attached property / bank account under section 83

iv. FORM GST APL-01-Appeal to Appellate Authority

f. Inserted following New Form

i. FORM GST DRC – 22A – Application for filing objection against provisional attachment of property.