The deadline to file income tax returns (ITR) for assessment year 2021-22 is 31st December 2021. Though the income tax (I-T) department has introduced an automated filing system, annual information statement (AIS) along with other initiatives to ease the filing process, filing tax returns can be cumbersome.
Due date to file GST Annual Return for F.Y.2020-21 is 31.12.2021. The requirement of filing annual return is given u/s 44 of CGST Act, 2017 read with rule 80 of CGST Rules, 2017. The substituted rule 80 effective from 01.08.2021 provides for the filing of annual return and a reconciliation statement on a self-certified basis. An option is also provided to the taxpayer to furnish information in certain tables of GSTR-9 & 9C.