Extension of time limit for annual return (GSTR-9) [1st Proviso to Section 44(1) of CGST Act]

Notification No. 41/2020 - Central Tax dated 05-05-2020 [1st Proviso to Section 44(1) of CGST Act]

Notification No. 41/2020-Central Tax dated 05-05-2020

In exercise of the powers conferred by section 44(1) of the CGST Act read with Rule 80 of the CGST Rule

and in supersession of Notification No. 15/2020-Central Tax dated 23-03-2020

except as respects things done or omitted to be done before such supersession

Time limit extended for GSTR-9 for FY 2018-19 to 31.12.2020

the Commissioner extends the time limit for furnishing of the annual return specified u/s 44 read with rule 80 for the financial year 2018-2019 till [1][31-12-2020].

 

[1] Substituted for words “31ST October, 2020” Notification No. 80/2020-Central Tax dated 28-10-2020.

Earlier substituted for words “30th September, 2020” Notification No. 69/2020-Central Tax dated 30-09-2020.

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