[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. 41/2020 - Central Tax
(Amendment History)

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), and in supersession of notification No. 15/2020-Central Tax, dated the 23rd March, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 198(E), dated the 23rd March, 2020, except as respects things done or omitted to be done before such supersession, 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 the 2[31st December, 2020] [helldod old[1[31st October, 2020]]helldod] [helldod old[30th September, 2020.] helldod]

[F. No. CBEC-20/06/04/2020-GST]
PRAMOD KUMAR, Director

1 Substituted Vide :- Notification No. 69/2020-Cental Tax Dated 30/09/2020

2 Substituted Vide :- Notification No. 80/2020-Cental Tax Dated 28/10/2020

 

AMENDMENT HISTORY

CGST NOTIFICATION NO. & DATE

EFFECT OF NOTIFICATION

RELATED NOTIFICATION NO. & DATE

RELATED NOTIFICATION NO. & DATE

41/2020- Central Tax ,Dt.05-05-2020 Supersedes 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. Notification No. 69/2020- Central Tax ,Dt. 30.09.2020 Seeks to amend Notification No. 41/2020-CT to extend the due date for furnishing of the annual return in FORM GSTR-9/9C specified under section 44 of CGST Act, 2017 for the FY 2018-2019 till 31.10.2020. Notification No. 80/2020- Central Tax ,Dt. 28.10.2020 Seeks to amend Notification No. 41/2020-CT to extend the due date for furnishing of the annual return in FORM GSTR-9/9C specified under section 44 of CGST Act, 2017 for the FY 2018-2019 till 31.12.2020.