Extension of time limit of Annual Return for the Financial Year 2019-20 – CGST Notification No. 95/2020 – Central Tax dated 30.12.2020
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 30th December, 2020 No. 95/2020 – Central Tax 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