This notification extends the time limit for furnishing FORM GSTR-9 for FY 2018-19 up to 30 September 2020. It supersedes Notification No. 15/2020–Central Tax, except for actions already taken. The extension is granted under section 44 read with rule 80 to ease compliance burden during COVID-19.

Amendment:

Yes it has been amended through notification 80/2020, 69/2020,