This notification, issued under section 44 of the CGST Act read with rule 80 of the CGST Rules, amends Notification No. 41/2020 – Central Tax. It extends the due date for furnishing the Annual Return in FORM GSTR-9 and the Reconciliation Statement in FORM GSTR-9C for FY 2018–19 from 30 September 2020 to 31 October 2020. The extension provides additional compliance relief to taxpayers.

Amendment:

This notification amends notification No. 41/2020