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Rajasthan High court refrain to entertain the writ petition seeking extension of time limit for filing Annual return

Extension for time for submitting GSTR-9 and GSTR 9-C forms —– The petitioner prayed for seeking a direction to the respondents to extend the period of time for submitting of Form GSTR-9 and GSTR-9C for the financial year 2019-20 until 10.09.2021 placing reliance on Section 44 read with Section 35(5) and Rule 80. The counsel for the petitioner submitted that in terms of the Statute, an assessee had a right to file his forms within nine months from the date of conclusion of the financial year in question. He further asserts that notified form i.e. Form GSTR-9 and GSTR-9C were finally notified on 10.12.2020 & 30.12.2020 respectively and consequently, the period of nine months would start from the date of last publication itself. The court observed that the period for filing of the return is fixed by the Statute and it is the statutory authority alone who has power and authority to extend any period for compliance and advised the petitioner to approach the statutory authority to seek further extension. Held that:- The Hon’ble High Court dismissed the petition.
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