Notification No.: 80/2020 – Central Tax
Date of Notification: 28th October 2020
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 44(1) – Annual return requirements
- CGST Rules, 2017:
- Rule 80 – Form and manner of furnishing annual return
- Amends:
- Notification No. 41/2020 – Central Tax, dated 5th May 2020
- Last amended by: Notification No. 69/2020 – Central Tax, dated 30th September 2020
Summary of Notification
Extension of Due Date for Filing GSTR-9 (Annual Return) for FY 2018–19:
The Central Government, on the recommendation of the GST Council, further extends the due date for furnishing FORM GSTR-9 (Annual Return) for the financial year 2018–19.
📅 Earlier Extended Due Date: 31st October 2020
✅ Revised Due Date: 31st December 2020
This amendment is made to Notification No. 41/2020 – Central Tax, offering additional compliance time to taxpayers, particularly in light of continued challenges faced due to the COVID-19 pandemic.
