As per the indirect tax department report, more than 90% of taxpayers have filed the GSTR-9 and GSTR-9C, till 12th February 2020. The GSTR 9 is an annual return for all assesses (except composition scheme assesses) while GSTR 9C is an audit report to be submitted by assesses with an annual turnover of ₹2 crores or more.
The regular taxpayer who have an aggregate turnover of more than ₹2 crores are mandated to file GSTR-9 and the other regular taxpayer who have aggregate turnover less than ₹ 2 crores is optional. For filling of GSTR-9, filling of all due GSTR-1 and GSTR-3B is compulsory. The taxpayer who have not filed GSTR-9 will not be able to file GSTR-9C.
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The number of taxpayers who are mandated to file GSTR-9 is ₹12.42 lakhs and out of these taxpayers, GSTR-3B and GSTR 1 is filed by 9.8 lakhs and out of 9.8 lakhs, the number of taxpayer who have filed GSTR-9 is 9.11 lakh and the number of taxpayer who have filed GSTR-9C is 8.42 lakhs.
The tax bar association and others have filed a writ petition before the High Court of Rajasthan at Jodhpur and claimed that many members could not access the portal and even if they managed to access, they could not furnish the returns on time. The government saying that these changes and the due date extension will help all taxpayers would comfortably be able to file their annual returns along with the GSTR-9C (Reconciliation statement) for the financial year 2017-18 as well as financial year 2018-19.