Notification No. 15/2020
Date: March 23, 2020
Subject: Extension of due date for furnishing Annual Return for FY 2018–19
Description:
Issued under section 44 of the CGST Act read with rule 80, this notification extends the due date for furnishing the Annual Return for FY 2018–19 to 30 June 2020. The extension applies to all registered persons required to file annual returns electronically on the common GST portal, providing compliance relief during COVID-19