Notification No. 41/2020 Central Tax : Date extended for GST Annual Return FY 2018-19

By | May 6, 2020
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(Last Updated On: May 7, 2020)

Notification No. 41/2020 Central Tax

NOTIFICATION
New Delhi, the 5th May, 2020
No. 41/2020 Central Tax

Export Date Extension for lower GST I CBIC Clarification I CA Satbir Singh

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 30th September, 2020.

[F. No. CBEC-20/06/04/2020-GST]
PRAMOD KUMAR, Director

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No. 41/2020 Central Tax

 

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