EXTENSION OF DUE DATE FOR FURNISHING GSTR - 9 AND GSTR - 9C

 The Department of Finance issued a press note today.

In this press note the Department indicated that the due date for furnishing of the Annual Returns - GSTR - 9 and GSTR - 9C specified under section 44 of the CGST Act read with Rule 80 of the CGST Rules for the financial year 2019-20 was earlier extended from 31.12.2020 to 28.02.2021 vide Notification No. 95/2020-Central Tax, dated 30.12.2020.  In view of the difficulties experienced by the taxpayers in the meeting this time limit, Government has decided to further extend the due date for furnishing GSTR - 9 and GSTR - 9C for the financial year 2019 - 20 to 31.03.2021 with the approval of Election Commission of India.  

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EXEMPTION FROM AADHAAR AUTHENTICATION - GST REGISTRATION

Section 25 (6B) and 6(C) of CGST Act, 2017 provides that  every individual or other than individuals, shall, in order to be eligible for grant of registration, undergo authentication, or furnish proof of possession of Aadhaar number.

Vide Notification No. 03/2021-Central Tax, dated 23.02.2021,the Central Government exempted the following categories from aadhaar authentication for registration under GST laws-

1. a person not a citizen of India; or

2.  a Department or establishment of the Central Government or State Government; or

3. a local authority; or

4. a statutory body; or

5.  a Public Sector Undertaking; or

6. a person applying for registration under the provisions of sub-section (9) of section 25 of the said Act-

   a. any specialised agency of the United Nations Organisation or any Multilateral Financial Institution and Organisation notified under the United Nations (Privileges and Immunities) Act, 1947 (46 of 1947) Consulate or Embassy of foreign countries ; and

b. any other person or class of persons, as may be notified by the Commissioner,

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