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The Central Board of Indirect Taxes and Customs extends the due date for furnishing the annual return under Section 44 of the Central Goods and Services Tax Act, 2017. The Commissioner changes the date to the 31st October, 2020. Registered persons must follow this amendment.
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[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. 69/2020 – Central Tax
New Delhi, the 30th September, 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), 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 Government of India in the Ministry of Finance (Department of Revenue), No. 41/2020-Central Tax, dated the $5^{\text{th}}$ May, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 275(E), dated the $5^{\text{th}}$ May, 2020, namely:-
In the said notification, for the figures, letters and words “30th September, 2020”, the figures, letters and words “31st October, 2020” shall be substituted.
[F. No. CBEC-20/06/09/2019-GST]
(Pramod Kumar) Director, Government of India
Note: The principal notification No. 41/2020 - Central Tax, dated the 5th May, 2020, was published in the Gazette of India, Extraordinary, vide number G.S.R. 275(E), dated the 5th May, 2020.