Laws and sections by number or title, due dates, pages, and updates.
The Central Board of Indirect Taxes and Customs extends the time limit for furnishing the annual return in FORM GSTR-9 and FORM GSTR-9C for the period from 1st July, 2017 to 31st March, 2018. Registered persons furnish the return electronically through the common portal by the specified date. Registered persons in Chandigarh, Delhi, Gujarat, Haryana, Jammu and Kashmir, Ladakh, Punjab, Rajasthan, Tamil Nadu, Uttar Pradesh, and Uttarakhand furnish the return by 5th February, 2020. Registered persons in Andaman and Nicobar Islands, Andhra Pradesh, Arunachal Pradesh, Assam, Bihar, Chhattisgarh, Dadra and Nagar Haveli and Daman and Diu, Goa, Himachal Pradesh, Jharkhand, Karnataka, Kerala, Lakshadweep, Madhya Pradesh, Maharashtra, Manipur, Meghalaya, Mizoram, Nagaland, Odisha, Puducherry, Sikkim, Telangana, Tripura, West Bengal, and Other Territory furnish the return by 7th February, 2020.
What you must do
Key dates
Law this touches
Who is affected
Ask about this notification
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No.06/2020 – Central Tax
New Delhi, the 3rd February, 2020
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) (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, in respect of the period from the 1st July, 2017 to the 31st March, 2018, for the class of registered person specified in column (2) of the Table below, till the time period as specified in the corresponding entry in column (3) of the said Table, namely:-
Table
| Sl. No. | Registered person, whose principal place of business is in | Due date for furnishing return under section 44 of the said Act read with rule 80 of the said rules for the FY 2017-18 |
|---|---|---|
| (1) | (2) | (3) |
| 1. | Chandigarh, Delhi, Gujarat, Haryana, Jammu and Kashmir, Ladakh, Punjab, Rajasthan, Tamil Nadu, Uttar Pradesh, Uttarakhand. | 5th February, 2020. |
| 2. | Andaman and Nicobar Islands, Andhra Pradesh, Arunachal Pradesh, Assam, Bihar, Chhattisgarh, Dadra and Nagar Haveli and Daman and Diu, Goa, Himachal Pradesh, Jharkhand, Karnataka, Kerala, Lakshadweep, Madhya Pradesh, Maharashtra, Manipur, Meghalaya, Mizoram, Nagaland, Odisha, Puducherry, Sikkim, Telangana, Tripura, West Bengal, Other Territory. | 7th February, 2020. |
[F.No.20/06/07/2019-GST]
(Pramod Kumar) Director, Government of India
