Extension of Due Date – Annual Return in FORM GSTR-9 (FY 2019-20)

Notification No.: 04/2021 – Central Tax
Date of Notification: 28th February 2021

Relevant Sections and Rules

Central GST Act, 2017:

• Section 44(1) – Annual return (power invoked)

CGST Rules, 2017:

• Rule 80 – Annual return (referenced)

Integrated GST Act, 2017:

• Not applicable

Summary of Notification

Extension of due date for annual return under Section 44 read with Rule 80:
This notification amends Notification No. 95/2020 – Central Tax dated 30.12.2020 by substituting the figure “28.02.2021” with “31.03.2021”, thereby extending the due date prescribed therein (i.e., the deadline for furnishing the annual return under Section 44 read with Rule 80).

Source: Notification No.: 04/2021 – Central Tax