The last date for submission of annual audited accounts along with the reconciliation statement in Form GSTR-9C is 31st December following the end of such financial year. The late date for submission of audited accounts and reconciliation statement for the FY 2017-18 is 31.12.2018. However, considering the first audit report since implementation of Goods and Services Tax, the date has been extended till 30.06.2019.