[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 95/2020 - Central Tax
(Amendment
History)
New Delhi, the 30th December, 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 2019-20 till 1[31.03.2021] [helldod old[28.02.2021]helldod].
[F. No. CBEC-20/06/13/2020-GST]
(Pramod Kumar)
Director, Government of India
1.Substituted Vide:-Notification No. 04/2021-Central Tax dt. 28.02.2021
CGST NOTIFICATION NO. & DATE |
EFFECT OF NOTIFICATION |
RELATED NOTIFICATION NO. & DATE |
95/2020- Central Tax ,Dt.22-12-2020 | Seeks 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 2019-2020 till 28.02.2021. | Notification No. 04/2021- Central Tax ,Dt. 28.02.2021 Seeks to amend Notification No. 95/2020-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 2019-2020 till 31.03.2021. |