Section 44(2) requires reconciliation statement in FORM GSTR-9C along with annual return in FORM GSTR-9. As per section 44(1), the due date to file annual return is on or before the thirty-first day of December following the end of such financial year for which annual return is being prepared. The same has been extended now up to 30th June 2019 for F.Y. 2017-18 (vide Order No.03/ 2018–Central Tax dated 31st December, 2018). Thus, it can be inferred that due date for filing reconciliation statement in FORM GSTR-9C is also on or before thirty- first day of December following the end of such financial year (30th June 2019 for F.Y. 2017-18) for which reconciliation statement is being prepared.