Notification No. 95/2020 - Central Tax dated 30-12-2020 [1st Proviso to Section 44(1) of CGST Act]

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Extension of time limit for annual...

Notification No. 95/2020 - Central Tax dated 30-12-2020 [1st Proviso to Section 44(1) of CGST Act]

Notification No. 95/2020-Central Tax dt. 30-12-2020

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

Time limit extended for GSTR-9 for FY 2019-20 to 31.03.2021

the Commissioner extends the time limit for furnishing of the annual return specified u/s 44 read with rule 80 for the financial year 2019-2020 till [1][31-03-2021].

[1] Substituted for words “28.02.2021” by Notification No. 04/2021-Central Tax dt. 28-02-2021.

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

Notification No. 95/2020 - Central Tax dated 30-12-2020 [1st Proviso to Section 44(1) of CGST Act]