Notification No. 04/2021
Date: March 28, 2021
Subject: Extension of time limit for furnishing annual return under section 44 for FY 2019-20.
Description:
The due date for furnishing annual return for FY 2019-20 is extended. The earlier prescribed date of 28 February 2021 is substituted with 31 March 2021. The extension applies to registered persons required to file annual return.
Effective Date:
28 February 2021
Previous Notification:
Notification No. 95/2020 – Central Tax dated 30.12.2020