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.
[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. 04/2021 – Central Tax
New Delhi, the 28th February, 2021
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), read with rule 80 of the Central Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the
Council, hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 95/2020 – Central Tax, dated the 30th December, 2020 published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number G.S.R. 809(E), dated the 30th December, 2020, namely:-
In the said notification, for the figures “28.02.2021”, the figures “31.03.2021” shall be substituted.
[F. No. CBEC-20/06/13/2020-GST]
(Rajeev Ranjan)
Under Secretary to the Government of India
Note: The principal notification No. 95/2020 – Central Tax, dated the 30th December, 2020, was published in the Gazette of India, Extraordinary, vide number 809(E), dated the 30th December, 2020