This Notification is Superseded vide Notification No. 41/2020-Cental Tax Dated 05/05/2020
To be published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section-(i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 15/2020 - Central Tax
(Amendment
History)
New Delhi, the 23rd March, 2020
G.S.R.....(E).- In exercise of the powers conferred by sub-section (1) of section 44 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with rule 80 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing of the annual return specified under section 44 of the said Act read with rule 80 of the said rules, electronically through the common portal, for the financial year 2018-2019 till 30.06.2020.
[F.No CBEC-20/06/04/2020-GST]
(Pramod Kumar)
Director, Government of India
CGST NOTIFICATION NO. & DATE |
EFFECT OF NOTIFICATION |
RELATED NOTIFICATION NO. & DATE |
15/2020- Central Tax ,Dt.23-03-2020 | Seeks to extend the due date for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the FY 2018-2019 till 30.06.2020. | Notification No. 41/2020- Central Tax ,Dt. 05.05.2020 Supersedes the Notification No. 15/2020-CT to extend the due date for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the FY 2018-2019 till 30.09.2020. |