Notification No.: 41/2020 – Central Tax
Date of Notification: 5th May 2020
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 44 – Annual return filing
- CGST Rules, 2017:
- Rule 80 – Annual return in FORM GSTR-9
- Supersedes:
- Notification No. 15/2020 – Central Tax, dated 23rd March 2020
Summary of Notification
Extension of Due Date for Filing Annual Return (FY 2018–19):
The Central Government, on recommendations of the GST Council, has extended the due date for filing the annual return in FORM GSTR-9 for the financial year 2018–19.
🗓️ Revised Due Date: 30th September 2020
💼 Mode of Filing: Electronically through the common portal (GSTN)
This notification replaces the earlier Notification No. 15/2020 and provides additional time to taxpayers for reconciling and reporting annual data amidst COVID-19 disruptions.
