The Institute of Chartered Accountants of India (ICAI) has written to the GST Council seeking deferment of 2018-19 GST annual return filing deadline by 3 months till December 31.In its representation to the GST Council, the ICAI said majority of the offices are working only partially due to the COVID-19 pandemic."We request... to provide appropriate relaxation to the registered persons and extend due dates of filing GST annual return and GST audit for the year 2018–19 by 3 months till December 31, 2020. This would provide needed relaxation to the trade, in combating the circumstances arising out of coronavirus," the ICAI said.