This notification extends the time limit for furnishing FORM GSTR-9 for FY 2019-20 up to 28 February 2021. The extension is granted under Section 44 read with Rule 80 of the CGST Rules, 2017. It provides additional time to taxpayers to complete annual return compliance during the COVID-19 period.

Amendment:

Yes it has been amended through notification 4/2021,