MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 5th May, 2020
No. 41/2020 – Central Tax
G.S.R. 275(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 1[2[31st December, 2020]].
[F. No. CBEC-20/06/04/2020-GST]
PRAMOD KUMAR, Director
References
1. Substituted by Notification No. 69/2020-Central Tax dated 30th September, 2020, for the words “30th September, 2020”.
2. Substituted by Notification No. 80/2020-Central Tax dated 28th October, 2020, for the words “31st October, 2020”.
