This notification, issued under section 44 of the CGST Act read with rule 80, extends the due date for filing the Annual Return for the period 01 July 2017 to 31 March 2018. The extension is provided in a staggered manner based on States and Union Territories, with revised due dates of 05 February 2020 and 07 February 2020. The measure aims to facilitate smooth completion of legacy GST compliances.