Seeks to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2019-20 till 31.03.2021. - 95/2020 - Central GST (CGST)

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION NO. 95/2020-Central Tax New Delhi, the 30th December, 2020 G.S.R. 809(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 ] . [F. No. CBEC-20/06/13/2020-GST] PRAMOD KUMAR, Director ************ NOTES:- 1. Substituted vide NOTIFICATION NO. 04/2021 Central Tax dated 28-02-2021 before it was read as 28.02.2021