Extension of time limit for annual return (GSTR-9) [1st Proviso to Section 44(1) of CGST Act]

Notification No. 06/2020 - Central Tax dated 03-02-2020 [1st Proviso to Section 44(1) of CGST Act]

Notification No. 06/2020-Central Tax dated 03-02-2020

In exercise of the powers conferred by section 44(1) of the CGST Act read with Rule 80 of the CGST Rule

Time limit extended for GSTR-9 for FY 2017-18 as specified below

Commissioner extends the time limit for furnishing of the annual return specified u/s 44 of the CGST Act read with rule 80 of the CGST rules,

in respect of the period from the 1st July, 2017 to the 31st March, 2018, for the class of RP specified in column (2) of the Table below, till the time period as specified in column (3) of the said Table, namely

Table

SN

RP, whose principal place of business is in

Due date for furnishing Annual return for the FY 2017-18

(1)

(2)

(3)

1.

Chandigarh, Delhi, Gujarat, Haryana, Jammu and Kashmir, Ladakh, Punjab, Rajasthan, Tamil Nadu, Uttarakhand.

5th February, 2020.

2.

Andaman and Nicobar Islands, Andhra Pradesh, Arunachal Pradesh, Assam, Bihar, Chhattisgarh, Dadra and Nagar Haveli and Daman and Diu, Goa, Himachal Pradesh, Jharkhand, Karnataka, Kerala, Lakshadweep, Madhya Pradesh, Maharashtra, Manipur, Meghalaya, Mizoram, Nagaland, Odisha, Puducherry, Sikkim, Telangana, Tripura, [1][Uttar Pradesh], West Bengal, Other Territory.

7th February, 2020.

 

 


[1] Rectified by Corrigendum

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